Rule 16 - Factories ceasing to work - Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008

1 16. Factories ceasing to work. - Notwithstanding anything contained in these rules, where a manufacturer permanently ceases to work in respect of all the machines installed in the factory and who has filed an intimation for surrender of registration with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, for this purpose, the duty payable by him for the month shall be calculated pro rata on the basis of the total number of days in the said month and total number of days before the date of receipt of said intimation with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and the duty paid for the month in accordance with the notification shall be adjusted towards the duty so calculated and on such adjustment, if there is any excess payment, it shall be refunded to the manufacturer by the 20th day of the following month and deficiency, if any, shall be payable by him by the 5th day of the following month. Explanation . - For the purposes of this rule, "ceases to work" shall not include a manufacturer who ceases to operate his factory for one or two shifts only." *************************** Notes : 1. Has been substituted vide Notification No. 45/2008 dated 20/10/2008 before it was read as, "Notwithstanding anything contained in these rules, where a manufacturer ceases to work in respect of all the machines installed in the factory and who has filed an intimation with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, with a copy to the Superintendent of Central Excise, for this purpose, the duty payable by him for the month shall be calculated pro rata on the basis of the total number of days in the said month and total number of days before the date of receipt of said intimation with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, and the duty paid for the month in accordance with the notification shall be adjusted towards the duty so calculated and on such adjustment, if there is any excess payment, it shall be refunded to the manufacturer by the 20 th day of the following month and deficiency, if any, shall be payable by him by the 5 th day of the following month. Explanation . - For the purposes of this rule, a manufacturer, who ceases to operate his factory for one or two shifts only, shall not be deemed to have ceased to work."