Manner of payment of duty and interest
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.... and a monthly return shall be filed as per the provisions of rule 12 of Central Excise Rules, 2017. (2) The manufacturer shall also submit a statement in FORM CE PMT-01 by 10th of the same month. (3) In case, the manufacturer fails to pay the amount of duty by the due date, he shall be liable to pay the outstanding amount along with the interest at the rate notified by the Central Governmen....
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....e pro-rata basis of the total number of days in that month and the number of days remaining in that month starting from the date of such discontinuation or commencement and the duty liability for the month shall not be deemed to have been discharged unless the differential duty is paid by the 6th day of the following month and in case the amount of duty so recalculated is less than the duty paid f....
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.... which have not been declared by him in accordance with provisions of these rules or has manufactured goods in contravention of his declaration regarding the plan or details of the part or section of the factory premises intended to be used by him for manufacture of notified goods of different retail sale prices and the number of machines intended to be used by him in each of such part or section,....
TaxTMI