https://www.taxtmi.com/acts?id=52353 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. en-us Sat, 03 Jan 2026 13:45:36 +0530 Fri, 26 Jun 2026 14:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52353 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. Act-Rules GST Sat, 03 Jan 2026 13:45:36 +0530 https://www.taxtmi.com/acts?id=52353