TMI BlogManner of payment of duty and interestX X X X Extracts X X X X X X X X Extracts X X X X ..... all be filed with the Jurisdictional Superintendent of Central Excise before the 10th day of the same month: Provided that monthly duty payable for the period from the 8th day of March, 2010 to the 31st day of March, 2010 shall be calculated on the pro-rata basis of the total number of days in the month of March, 2010 and the number of days remaining in the month starting from and including the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in case of increase in the number of operating packing machines in the factory during the month on account of addition or installation of packing machines, the differential duty amount, if any, shall be paid by the 5th day of the following month : Provided also that in case a manufacturer permanently discontinues manufacture of goods of existing retail sale price or commences manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of days in that month and the number of days remaining in that month counting from the date of such revision and the duty liability for the month shall not be discharged unless the differential duty is paid by the 5th day of the following month and in case the amount of duty so recalculated is less than the duty paid for the month, the balance shall be refunded to the manufacturer by the 20th d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer does not pay the duty payable by the due date, and continues to operate any packing machine, then till the time such non-payment continues, he shall be liable to pay the monthly duty based on the number of operating packing machines declared in the month for which duty was last paid by him or the total number of packing machines found available in his premises at any time thereafter, whichev ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
