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of <h1>Unregistered factory machines making specified goods: cess based on machine count, presumed operating since Feb 1, 2026</h1> Prescribes a penalty mechanism where a taxable person is found to own, operate, or control any machine or process for manufacturing or producing specified goods without registration with the proper officer. In such cases, the person's cess liability must be determined based on the number of machines available in the factory or the presence of a manual process unit, as applicable, and those machines or units are deemed to have been in operation from 1 February 2026 or the last two years, whichever is later, unless contrary evidence satisfactory to the proper officer is produced, resulting in cess computation and consequential action under rule 10.
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