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1985 (7) TMI 92 - SC - Central ExciseWhether sub-section (2) of Section 3 and Section 4 of the Act and Rule 6 of the Cess Rules were ultra vires? Whether the notices issued by the authorities were valid on the ground that no machinery had been provided for the levy of the cess during the relevant period? Held that:- the delay in appointing the Collector under the Act does not relieve the appellant of the liability to excise duty in respect of the period during which the Collector was not appointed. The only relief therefore to which the appellant can be entitled in the present appeal would be an order restraining the respondents from taking any penal action against the appellant for not furnishing monthly returns during the period in which no Collector had been appointed under the Act. It seems, however, that counsel for the respondents stated in the High Court during the hearing of the writ petition that no penal action would be taken against the appellant for not furnishing monthly returns within the period mentioned in sub-section (2) of Section 8 of the Act. We take it that the concession remains binding on the respondents, and it is not necessary for us to pass any express order in that regard. The appeal is dismissed.
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