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of <h1>Abatement of cess for sealed, non-operational machines: 15+ day shutdown, 3-day prior notice, apply by 20th</h1> Prescribes conditions and procedure for abatement of cess liability for non-operation of installed machines or manual process units. Abatement is available only where the registered person gives prior intimation to the proper officer at least three working days before proposed non-operation for a continuous period of 15 days or more and requests sealing/closure, the machine or unit is sealed by the proper officer within three working days so it cannot be operated, and no manufacturing of specified goods occurs during the sealing period, with 'installed machine' meaning an operational machine that becomes non-operative during the abatement period. An eligible person must apply for abatement by the 20th of the succeeding month; upon verification, an order allowing abatement for each covered month must be issued within 15 days and adjusted against the next month's cess liability, with hearing required before any rejection.
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