RULE 96ZC. Manufacturers declaration and accounts

(1) Such manufacturer shall, at any time during the calendar month immediately preceding any month or part thereof, as the case may be, in respect of which he has been permitted to avail himself of the provision of this section, make an application to the proper officer in the proper Form for leave to remove stainless steel pattis/pattas, or aluminum circles from his premises during the ensuing month, declaring therein the maximum number of cold rolling machines installed by him or on his be- half, in one or more premises at any time during three calendar months immediately preceding the said calendar month.

(2) If such application is not made to the proper officer within the time limit laid down in sub-rule (1), the manufacturer shall, unless, otherwise directed by the Commissioner and in exceptional circumstances, be liable to pay duty on his entire production of stainless steel pattis/ pattas, or aluminum circles during the month or part thereof in respect of which the application was to be made, at the rate prescribed in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) read with any relevant notification or notifications issued under sub-section (1) of section 5A of the Act.

(3) Such manufacturer shall also intimate the proper officer in writing of any proposed change in the number of cold rolling machines installed by him or on his behalf, and obtain the written approval of such officer before making any such change.