Power not to recover cess not levied or short-levied as a result of general practice

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....at- (a) a practice was, or is, generally prevalent regarding levy of cess (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to,- (i) cess, in cases where according to the said practice, cess was not, or is not being, levied; or (ii) a higher amount of cess than what was, or is being, levied, in ac....