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          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.

          <h1>Special procedure for payment of duty allows notified assessees to pay excise based on specified factors and rates.</h1> The Central Government may notify goods for a special procedure enabling an assessee to pay excise duty based on production-related factors at a rate specified in the notification, subject to limitations and conditions including interest and penalty; the Government may also prescribe the manner of application, abatements for factory closure, and other incidental matters by notification.

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