law: 9.Penalty for non-payment of cess within the
  
  specified time.-
  If any amount of cess 
  
  payable by any employer under section 3 is not paid within the date specified
  
  in the order of assessment made under section 5, it shall be deemed to be in
  
  arrears and the authority prescribed in this behalf may, after making such
  
  inquiry as it deems fit, impose on such employer a penalty not exceeding the
  
  amount of cess ;
  
  Provided that, before imposing any such penalty, such employee shall be
  
  given a reasonable opportunity of being heard and if after such hearing the
  
  said authority is satisfied that the default was for any good and sufficient
  
  reason, no penalty shall be imposed under this section.