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Manner of payment

Rule 6 - COLLECTION AND ASSESSMENT OF CESS - Central Excise - Rule 6 - 6. .− (1) Cess on the specified goods removed from the mine during a month shall be paid by the 5th of the second month, following the month in which the removals were made: Illustration.− Cess payable on specified goods removed from the factory for the month of July, 2010 shall be paid by the 5th of September, 2010. (2) A producer who has opted for centralized registration in respect of its mines located at diffe .....

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ent of excess amount paid under sub-rule (2) shall be subject to the condition that such excess amount paid is on account of reasons not involving interpretation of law, taxability, or applicability of any exemption notification; Provided further that the producer may, instead, file a refund claim for any excess amount of cess paid if such producer fails to adjust the excess amount against the cess liability for the next month. (4) Where any producer fails to pay the cess by the due date, he sha .....

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