Determination of cess not paid or short paid or erroneously refunded

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.... penalty leviable under the provisions of this Act or the rules made thereunder. (2) No notice under sub-section (1) shall be issued, if the cess which has not been paid or short paid or erroneously refunded in a financial year is less than one thousand rupees. (3) The proper officer shall issue the notice under sub-section (1) within a period of twenty-four months from the due date for furnishing of return for the month to which the cess not paid or short paid relates to or within a period of twenty-four months from the date of erroneous refund. (4) Where a notice has been issued for any calendar month under sub-section (1), the proper officer may serve a statement, containing the details of cess not paid or short paid or erroneou....

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....not below the rank of a Joint Commissioner, authorised by him, may, having regard to the reasons to be recorded in writing for delay in issuance of the order under the said sub-section before the expiry of the specified period, extend the said period for a further period not exceeding six months. (9) Where any cess has not been paid or short paid or erroneously refunded, other than the reason of fraud or any wilful misstatement or suppression of facts to evade cess, the taxable person chargeable with cess may,-- (a) before service of notice under sub-section (1), pay the amount of cess along with interest payable under section 17 of such cess on the basis of his own ascertainment of such cess or the cess as ascertained by the pr....