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2016 (4) TMI 840 - HC - Central ExcisePenalty - whether there is no provision for penalty under the Automobile Cess Rules, 1984 which were enacted under Section 30 of the Industries (Development and Regulation) Act, 1951, the Penalty imposed under Section 173(Q) of the Central Excise Rules, 1944 is not leviable for the periods for which the penalty is imposed, i.e. from December, 1998 to December, 2001? - Held that:- Looking to Rule 3 of the Automobile Cess Rules, 1984, there is no provision for penalty at all envisaged under this Rule and as stated herein above, penalty partakes the character of additional tax, looking to the Article 265 of the Constitution of India, no tax can be levied or collected except authority of the law. Such authority has to be specific and explicit in the Acts or the Rules. The Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under Section 173 (Q) of the The Central Excise Act, 1944.
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