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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Cess on Mine Goods Due by 5th of Second Month; Late Payments Face Interest and Penalties Under Central Excise Act.</h1> Cess on specified goods removed from mines must be paid by the 5th of the second month following removal. Producers with centralized registration must pay cess based on total removals from all mines. Excess payments can be adjusted against future liabilities or claimed as refunds if not adjusted. Late payments incur interest, and defaults beyond 30 days result in penalties and are treated as clearance without cess payment. Recovery follows the Central Excise Act, 1944 provisions. Cess is considered paid only when credited to the government's account, with cheque payments deemed paid on presentation, subject to realization.
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