नियम ६
Process Of Levying Excise Duty At The Time Of Manufacture
(1) In the case of the products so specified by the Department as being subject to excise duty at the time of manufacture, excise duty shall be levied, collected and recovered by fulfilling the procedures referred to in
Sub-rule (2).
(2) In the case of a product on which excise duty is levied, collected and recovered at the time of manufacture, the Excise Duty Officer may calculate the products to be manufactured by the manufacturer throughout the fiscal year and the amount of excise duty payable therefor and require the manufacturer to pay such amount in advance as a deposit. In cases where the amount so paid as a deposit becomes less than the amount payable as excise duty, the Excise Duty Officer may require the manufacturer to pay shortfall amount and shall refund the surplus amount.
Sub-rule (2).
(2) In the case of a product on which excise duty is levied, collected and recovered at the time of manufacture, the Excise Duty Officer may calculate the products to be manufactured by the manufacturer throughout the fiscal year and the amount of excise duty payable therefor and require the manufacturer to pay such amount in advance as a deposit. In cases where the amount so paid as a deposit becomes less than the amount payable as excise duty, the Excise Duty Officer may require the manufacturer to pay shortfall amount and shall refund the surplus amount.