https://www.taxtmi.com/caselaws?id=40928 A demand for cess could not be enforced through Central Excise officers where the Produce Cess Act required levy and collection by a properly appointed Collector, and the necessary statutory appointment had not been made at the relevant time. The later notification confirmed that such appointment was essential for lawful enforcement. The demand for differential cess was also time-barred because it related to short levy and fell under Rule 10 of the Central Excise Rules, which prescribed a three-month limitation period from the relevant date; Rule 10A did not apply on these facts. The assessee therefore succeeded on both statutory authority and limitation. en-us Thu, 25 Sep 1980 00:00:00 +0530 Tue, 18 May 2010 11:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40928 A demand for cess could not be enforced through Central Excise officers where the Produce Cess Act required levy and collection by a properly appointed Collector, and the necessary statutory appointment had not been made at the relevant time. The later notification confirmed that such appointment was essential for lawful enforcement. The demand for differential cess was also time-barred because it related to short levy and fell under Rule 10 of the Central Excise Rules, which prescribed a three-month limitation period from the relevant date; Rule 10A did not apply on these facts. The assessee therefore succeeded on both statutory authority and limitation. Case-Laws Central Excise Thu, 25 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40928