https://www.taxtmi.com/caselaws?id=50604 Section 15(4) of the Oil Industry (Development) Act, 1974 permits levy and collection of cess through the Central Excises Act, 1944 machinery, including recovery and exemption provisions, so show-cause notices under Section 11A were legally maintainable. The notified cess rate continued to apply until formally amended, and administrative letters or Ministry directions could not alter that statutory notification. Payment at a reduced rate without amendment was therefore unauthorised in law, and the differential cess remained recoverable. The stated principle is that executive instructions cannot displace a valid notification when a statute prescribes collection through excise machinery. en-us Tue, 20 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50604 Section 15(4) of the Oil Industry (Development) Act, 1974 permits levy and collection of cess through the Central Excises Act, 1944 machinery, including recovery and exemption provisions, so show-cause notices under Section 11A were legally maintainable. The notified cess rate continued to apply until formally amended, and administrative letters or Ministry directions could not alter that statutory notification. Payment at a reduced rate without amendment was therefore unauthorised in law, and the differential cess remained recoverable. The stated principle is that executive instructions cannot displace a valid notification when a statute prescribes collection through excise machinery. Case-Laws Central Excise Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50604