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of <h1>Manufacturer Ceases Factory Operations: Pro Rata Duty Calculations and Adjustments Explained Under Excise Rules</h1> When a manufacturer permanently ceases operations of all machines in a factory and submits a registration surrender notice to the relevant Central Excise authorities, the duty for that month is calculated pro rata based on the days before the notice receipt. The duty already paid for the month is adjusted accordingly. Any excess payment is refunded by the 20th of the following month, while any deficiency must be paid by the 5th of the following month. Temporary cessation of one or two shifts does not qualify as ceasing to work under this rule.
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