Special procedure for payment of duty [Rule 15] :

Rule 15(1) gives power to the Central Government to generally specify the goods in respect of which an assessee shall have the option to pay the duty of excise on the basis of such factors as may be relevant to production of such goods and at such rate as may be notified for this purpose by issuing the notification. Rule 15(2) also gives power to the Central Government to specify the procedure for making an application for availing of the special procedure for payment of duty, the abatement, if any, that may be allowed on account of closure of a factory during any period, and any other matter incidental thereto.