Cess payment timing: producers must remit clean energy cess by the prescribed due date or face interest and recovery consequences. Clean Energy cess on specified mined goods is due by the fifth day of the second month after removal; centralized registrants pay on aggregate removals. Excess payments may be adjusted against the next month's liability unless arising from legal or exemption disputes, or refunded. Late payment incurs interest from the day after the due date until payment; default beyond thirty days causes goods to be deemed cleared without cess and invokes penalties and recovery under the Central Excise Act. Payment is discharged only on credit to the Government account; cheques count on presentation subject to realization.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cess payment timing: producers must remit clean energy cess by the prescribed due date or face interest and recovery consequences.
Clean Energy cess on specified mined goods is due by the fifth day of the second month after removal; centralized registrants pay on aggregate removals. Excess payments may be adjusted against the next month's liability unless arising from legal or exemption disputes, or refunded. Late payment incurs interest from the day after the due date until payment; default beyond thirty days causes goods to be deemed cleared without cess and invokes penalties and recovery under the Central Excise Act. Payment is discharged only on credit to the Government account; cheques count on presentation subject to realization.
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