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<h1>Supreme Court upholds judgment on long-dormant cess, dismisses appeals</h1> The Supreme Court of India upheld the impugned judgment as plausible and reasonable. The cess in question, which has not been enforced since 2006, was the ... Levy of cess - HELD THAT:- The impugned judgement do not require interference - the cess in question is not being enforced w.e.f. 2006. The appeals are dismissed. The Supreme Court of India in 2022 (10) TMI 529 - SC upheld the impugned judgment as plausible and reasonable. The cess in question has not been enforced since 2006. The appeals are dismissed, and pending applications are disposed of.