https://www.taxtmi.com/caselaws?id=208216 Section 12 of the Rubber Act, 1947 empowers the Central Government only to fix the cess rate within the statutory framework and to regulate collection; it does not confer any power to exempt a class of manufacturers or units from the cess. A notification fixing rubber cess at zero paise for export-oriented units was treated as an indirect exemption, and was therefore beyond the statute. The court's reasoning emphasised that delegated or executive action cannot override the parent Act or supply an exemption power that the legislature did not provide, rendering the notification invalid. en-us Tue, 30 Jun 2009 00:00:00 +0530 Mon, 09 Jan 2012 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208216 Section 12 of the Rubber Act, 1947 empowers the Central Government only to fix the cess rate within the statutory framework and to regulate collection; it does not confer any power to exempt a class of manufacturers or units from the cess. A notification fixing rubber cess at zero paise for export-oriented units was treated as an indirect exemption, and was therefore beyond the statute. The court's reasoning emphasised that delegated or executive action cannot override the parent Act or supply an exemption power that the legislature did not provide, rendering the notification invalid. Case-Laws Central Excise Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208216