11. Confirmation of declaration.-

(1) In case no discrepancy is found in the declaration filed under rule 9, the proper officer shall pass an order within a period of fifteen days from the date of verification under rule 10, confirming the declaration and determining the computation of the cess payable in accordance with sections 5 and 9 of the Act.

(2) Where the proper officer finds any discrepancy in the declaration furnished under rule 9 that affects the computation of cess payable by the registered person, he shall intimate such discrepancy to the registered person and shall pass an order confirming the computation of the cess payable under sections 5 and 9 of the Act within a period not later than thirty days from the date of verification under rule 10, after giving the registered person a reasonable opportunity of being heard.

(3) No fresh declaration shall be filed under sub-rule (2) of rule 9 until an order of confirmation has been passed by the proper officer under this rule.

(4) The registered person shall be liable to pay the cess so determined for the period subsequent to the passing of the order under sub-rule (2) and shall also be liable to pay the differential amount of cess, if any, along with interest, for the period commencing from—

(a) the date of installation of the machine or the start of the manual process unit, where the declaration is filed under sub-rule (1) of rule 9; or

(b) the date of change in any parameter relevant for the computation of cess, or the date of installation, addition, or commencement of any machine or process, as the case may be, where the declaration is filed under sub-rule (2) of rule 9,

till the date of actual payment of such differential amount.