Cess abatement requires prior intimation, sealing of non operational machinery, and timely application for adjustment of liability. Cess abatement is available where a registered person gives at least three working days' prior intimation before any continuous non-operation of fifteen days or more, the proper officer seals the machine or manual process unit within three working days to render it inoperable, and no manufacturing occurs during sealing. The person must apply by the 20th day of the month following the non-operation period; the proper officer will verify and issue an order within fifteen days allowing abatement for each month of non-operation, which is adjusted against the subsequent month's cess liability, and no claim is rejected without a reasonable opportunity to be heard.
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 abatement requires prior intimation, sealing of non operational machinery, and timely application for adjustment of liability.
Cess abatement is available where a registered person gives at least three working days' prior intimation before any continuous non-operation of fifteen days or more, the proper officer seals the machine or manual process unit within three working days to render it inoperable, and no manufacturing occurs during sealing. The person must apply by the 20th day of the month following the non-operation period; the proper officer will verify and issue an order within fifteen days allowing abatement for each month of non-operation, which is adjusted against the subsequent month's cess liability, and no claim is rejected without a reasonable opportunity to be heard.
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