Penalty for non-payment of cess: tribunal may impose enhanced penalties after inquiry, subject to hearing and justified default. Unpaid cess is deemed in arrears and recoverable by the Tribunal in a prescribed manner. The Tribunal may, after inquiry, impose on a company in arrears a penalty not exceeding ten times the amount due, but must give the company a reasonable opportunity of being heard and refrain from imposing a penalty if satisfied the default was for any good and sufficient reason.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty for non-payment of cess: tribunal may impose enhanced penalties after inquiry, subject to hearing and justified default.
Unpaid cess is deemed in arrears and recoverable by the Tribunal in a prescribed manner. The Tribunal may, after inquiry, impose on a company in arrears a penalty not exceeding ten times the amount due, but must give the company a reasonable opportunity of being heard and refrain from imposing a penalty if satisfied the default was for any good and sufficient reason.
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