https://www.taxtmi.com/caselaws?id=191447 Cess under Section 5A of the Textiles Committee Act was treated as a standalone fiscal liability for textile manufacturers, so exemption from excise duty did not remove liability to cess because exemption affects levy, not the excisable character of the goods. The assessment rule was also read as permissive rather than exclusive: where an assessee failed to file returns, the Assessing Officer could rely on other reliable material, not only the sources listed in Rule 8, provided the assessee had an opportunity to contest the figures. On that construction, the cess demand and assessment method were sustained. en-us Wed, 14 Mar 2007 00:00:00 +0530 Tue, 04 Apr 2017 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191447 Cess under Section 5A of the Textiles Committee Act was treated as a standalone fiscal liability for textile manufacturers, so exemption from excise duty did not remove liability to cess because exemption affects levy, not the excisable character of the goods. The assessment rule was also read as permissive rather than exclusive: where an assessee failed to file returns, the Assessing Officer could rely on other reliable material, not only the sources listed in Rule 8, provided the assessee had an opportunity to contest the figures. On that construction, the cess demand and assessment method were sustained. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191447