General practice on cess levy may justify non-recovery of short-levied or unlevied amounts by notification. Power is conferred on the Government to prevent recovery of cess that was not levied, or was short-levied, where such levy position arose from a practice generally prevalent in relation to supplies of goods or services or both. The provision applies where supplies were liable to cess but, according to the prevalent practice, no cess was levied or a lower cess was levied than was otherwise payable. Where the Government is satisfied as to the existence of such a general practice, it may act only on the recommendation of the Council and by notification in the Official Gazette. The notification may direct that the whole of the cess payable, or the excess cess that would otherwise have been payable, shall not be required to be paid in respect of the affected supplies.