https://www.taxtmi.com/acts?id=8917 If a manufacturer permanently ceases work for all machines and files an intimation surrendering registration with the appropriate Deputy or Assistant Commissioner (copy to the Superintendent), monthly duty is calculated pro rata by days up to receipt of that intimation; duty paid under the notification is adjusted against this liability, with any excess refunded by the twentieth day of the following month and any deficiency payable by the fifth day. Ceasing operations for one or two shifts does not constitute cessation. en-us Wed, 02 Jul 2008 12:02:28 +0530 Tue, 21 Oct 2008 16:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8917 If a manufacturer permanently ceases work for all machines and files an intimation surrendering registration with the appropriate Deputy or Assistant Commissioner (copy to the Superintendent), monthly duty is calculated pro rata by days up to receipt of that intimation; duty paid under the notification is adjusted against this liability, with any excess refunded by the twentieth day of the following month and any deficiency payable by the fifth day. Ceasing operations for one or two shifts does not constitute cessation. Act-Rules Central Excise Wed, 02 Jul 2008 12:02:28 +0530 https://www.taxtmi.com/acts?id=8917