Cess abatement for non-operative machines requires prior intimation, sealing, and verification before liability adjustment. Abatement of cess is available when a registered person gives prior intimation for sealing a machine or closing a manual process unit for a continuous non-operative period of fifteen days or more, and no manufacturing activity is carried on during the sealing period. The claim must be filed by the twentieth day of the following month, and upon verification the proper officer must allow the abatement and adjust the cess liability against the next month's liability, after giving a hearing before any rejection.
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 for non-operative machines requires prior intimation, sealing, and verification before liability adjustment.
Abatement of cess is available when a registered person gives prior intimation for sealing a machine or closing a manual process unit for a continuous non-operative period of fifteen days or more, and no manufacturing activity is carried on during the sealing period. The claim must be filed by the twentieth day of the following month, and upon verification the proper officer must allow the abatement and adjust the cess liability against the next month's liability, after giving a hearing before any rejection.
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