https://www.taxtmi.com/caselaws?id=203645 A demand notice for textiles cess was found unsustainable where the assessee's return showed nil cess but the assessment was not made consistently with the return and in accordance with law. The cess had been processed under Rule 6 of the Textiles Committee (Cess) Rules, 1975, followed by a demand under Rule 7, but the notice was treated as ex facie erroneous because proper assessment had not been completed lawfully. The demand notice was set aside and the matter remanded to the Assessing Officer for fresh assessment of cess in accordance with law. en-us Tue, 17 Mar 2009 00:00:00 +0530 Tue, 13 Feb 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203645 A demand notice for textiles cess was found unsustainable where the assessee's return showed nil cess but the assessment was not made consistently with the return and in accordance with law. The cess had been processed under Rule 6 of the Textiles Committee (Cess) Rules, 1975, followed by a demand under Rule 7, but the notice was treated as ex facie erroneous because proper assessment had not been completed lawfully. The demand notice was set aside and the matter remanded to the Assessing Officer for fresh assessment of cess in accordance with law. Case-Laws Central Excise Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203645