TMI BlogAutomobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability...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 - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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