https://www.taxtmi.com/acts?id=11395 Where a manufacturer permanently ceases work of all machines and files intimation for surrender of registration with the Deputy or Assistant Commissioner, duty for the month of cessation is calculated on a pro rata basis comparing days in the month to days before receipt of intimation; duty already paid under the notification in rule seven is adjusted against that calculation, with any excess refunded by the twentieth day of the following month and any deficiency payable by the fifth day of the following month. "Ceases to work" excludes stoppages of one or two shifts. en-us Thu, 18 Mar 2010 07:55:14 +0530 Thu, 18 Mar 2010 07:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11395 Where a manufacturer permanently ceases work of all machines and files intimation for surrender of registration with the Deputy or Assistant Commissioner, duty for the month of cessation is calculated on a pro rata basis comparing days in the month to days before receipt of intimation; duty already paid under the notification in rule seven is adjusted against that calculation, with any excess refunded by the twentieth day of the following month and any deficiency payable by the fifth day of the following month. "Ceases to work" excludes stoppages of one or two shifts. Act-Rules Central Excise Thu, 18 Mar 2010 07:55:14 +0530 https://www.taxtmi.com/acts?id=11395