https://www.taxtmi.com/caselaws?id=43506 A cess imposed under the Vegetable Oils Cess Act, 1983 remained operative until withdrawn or repealed by competent legislation; a Finance Minister's budget speech and a departmental communication could not override the statutory levy. Rule 8 of the Central Excise Rules did not exempt vegetable oils from the cess because no valid exemption notification or special order was issued under the governing framework, and the exemption power could not be used to defeat the Act itself. The alleged non-functioning of the National Oilseeds and Vegetable Oils Development Board did not affect the validity of the cess, as the levy was still supported by the statutory scheme. en-us Tue, 13 Apr 1993 00:00:00 +0530 Thu, 17 Jul 2014 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43506 A cess imposed under the Vegetable Oils Cess Act, 1983 remained operative until withdrawn or repealed by competent legislation; a Finance Minister's budget speech and a departmental communication could not override the statutory levy. Rule 8 of the Central Excise Rules did not exempt vegetable oils from the cess because no valid exemption notification or special order was issued under the governing framework, and the exemption power could not be used to defeat the Act itself. The alleged non-functioning of the National Oilseeds and Vegetable Oils Development Board did not affect the validity of the cess, as the levy was still supported by the statutory scheme. Case-Laws Central Excise Tue, 13 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43506