https://www.taxtmi.com/highlights?id=28738 Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under Section 173 (Q) of the The Central Excise Act, 1944 - HC en-us Sat, 23 Apr 2016 10:52:13 +0530 Sat, 23 Apr 2016 10:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28738 Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under Section 173 (Q) of the The Central Excise Act, 1944 - HC Highlights Central Excise Sat, 23 Apr 2016 10:52:13 +0530 https://www.taxtmi.com/highlights?id=28738