https://www.taxtmi.com/caselaws?id=786821 Section 83(7) permits the Central Government to incorporate by reference specified provisions of the Central Excise Act, 1944 into the cess framework, and the term "levy" is read to include assessment, computation and collection; Section 84 is a distinct rule making power but does not preclude reliance on Section 83(7). Consequently, the State may, by notification, extend existing Central Excise assessment and recovery machinery (including recovery provisions) to Clean Environment Cess. Operatively, Notification No. 2/2010 insofar as it applies Central Excise provisions to cess assessment and recovery is within the Finance Act, 2010, and the writ petition was dismissed. en-us Mon, 16 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786821 Section 83(7) permits the Central Government to incorporate by reference specified provisions of the Central Excise Act, 1944 into the cess framework, and the term "levy" is read to include assessment, computation and collection; Section 84 is a distinct rule making power but does not preclude reliance on Section 83(7). Consequently, the State may, by notification, extend existing Central Excise assessment and recovery machinery (including recovery provisions) to Clean Environment Cess. Operatively, Notification No. 2/2010 insofar as it applies Central Excise provisions to cess assessment and recovery is within the Finance Act, 2010, and the writ petition was dismissed. Case-Laws Service Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786821