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          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.

          <h1>Power to regularise cess non levy: government may notify relief where widespread practice caused non levy or short levy.</h1> The Government may, on Council recommendation and by Gazette notification, direct that cess payable or excess cess need not be recovered where it is satisfied a generally prevalent practice caused non-levy or short-levy on supplies otherwise liable to cess or to a higher cess amount than levied under that practice.

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