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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 waive cess recovery where a generally prevalent practice caused non levy or short levy, via government notification.</h1> Section 8A empowers the Government, if satisfied that a generally prevalent practice led to non levy or lower levy of cess on supplies, to direct by notification, on the recommendation of the Council, that the whole cess or the excess cess that would otherwise be payable shall not be required to be paid for those supplies.

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