Maintenance of records requires producers to record monthly removals, cess payable and payments, including mine-wise details and rounding rules. Every producer must maintain monthly accounts showing quantities of specified goods removed, particulars of recipients, amount of cess payable and total cess paid; producers with centralized registration must maintain mine wise details; cess amounts are rounded to the nearest rupee and consignment weights to the nearest tonne.
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.
Maintenance of records requires producers to record monthly removals, cess payable and payments, including mine-wise details and rounding rules.
Every producer must maintain monthly accounts showing quantities of specified goods removed, particulars of recipients, amount of cess payable and total cess paid; producers with centralized registration must maintain mine wise details; cess amounts are rounded to the nearest rupee and consignment weights to the nearest tonne.
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