https://www.taxtmi.com/caselaws?id=121174 The Tribunal partly allowed the appeals by setting aside the penalty imposed on the appellants for the levy of cess on the chassis of trucks manufactured by them. The Tribunal held that in the absence of a specific penalty provision in the enactment levying cess, the penalty was not imposable, following a Supreme Court decision requiring a clear authority of law for imposing penalties related to breaches of provisions or additional taxes. The appellants had already paid the entire demand amount, and the Tribunal found no reason to interfere with the Lower Appellate Authority's decision regarding the levy of cess. en-us Tue, 20 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 11:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121174 The Tribunal partly allowed the appeals by setting aside the penalty imposed on the appellants for the levy of cess on the chassis of trucks manufactured by them. The Tribunal held that in the absence of a specific penalty provision in the enactment levying cess, the penalty was not imposable, following a Supreme Court decision requiring a clear authority of law for imposing penalties related to breaches of provisions or additional taxes. The appellants had already paid the entire demand amount, and the Tribunal found no reason to interfere with the Lower Appellate Authority's decision regarding the levy of cess. Case-Laws Central Excise Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121174