https://www.taxtmi.com/caselaws?id=73181 Cess on paper and paper board became chargeable from the effective date fixed in the levy order, even though the collection rules were notified later. The levy was made under the Industries (Development and Regulation) Act and the order expressly operated from 1-11-1980; the later notification of machinery provisions did not postpone liability. In the absence of material showing that the levy order was not publicly available or operative before that date, the cess was validly collected for the intervening period and the refund claim failed. en-us Mon, 06 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73181 Cess on paper and paper board became chargeable from the effective date fixed in the levy order, even though the collection rules were notified later. The levy was made under the Industries (Development and Regulation) Act and the order expressly operated from 1-11-1980; the later notification of machinery provisions did not postpone liability. In the absence of material showing that the levy order was not publicly available or operative before that date, the cess was validly collected for the intervening period and the refund claim failed. Case-Laws Central Excise Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73181