Penalty

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....g officer, if it appears to him that an employer has not paid the cess within the date as specified in the assessment order or has paid less cess, including the cess deducted at source or paid in adva....

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....ed that the default was for any good and sufficient reason, no penalty shall be imposed on such employer. (2) If any penalty is imposed on the employer or the notice for imposing the penalty is wit....