https://www.taxtmi.com/caselaws?id=126493 A general adoption clause applying Central Excise Act machinery to levy and collection does not, by itself, authorise recovery of interest on delayed payment of cess. The Tribunal held that interest liability requires clear statutory authority and cannot be imposed by implication or equity. It also noted that the Act separately provided for penalty where intended, indicating that the legislature would have expressly provided for interest if that consequence was meant to apply. On that reasoning, Section 11AB of the Central Excise Act could not be invoked for the cess under the Sugar Export Promotion Act, and the interest demand was set aside. en-us Mon, 22 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 14:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126493 A general adoption clause applying Central Excise Act machinery to levy and collection does not, by itself, authorise recovery of interest on delayed payment of cess. The Tribunal held that interest liability requires clear statutory authority and cannot be imposed by implication or equity. It also noted that the Act separately provided for penalty where intended, indicating that the legislature would have expressly provided for interest if that consequence was meant to apply. On that reasoning, Section 11AB of the Central Excise Act could not be invoked for the cess under the Sugar Export Promotion Act, and the interest demand was set aside. Case-Laws Central Excise Mon, 22 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126493