https://www.taxtmi.com/caselaws?id=152260 Interest on delayed payment of cess under the Oil Industry (Development) Act, 1974 was held not leviable because the parent Act contained no substantive provision authorising interest. Although Section 15 treats the cess as a duty of excise and incorporates the Central Excise Act, 1944 and the rules for levy and collection only so far as may be, that procedural incorporation did not by itself create a liability to interest. A provision in the Central Excise Act or Rules could not sustain an interest demand in the absence of express authority in the cess-enacting statute, and the demand was therefore unsustainable. en-us Wed, 01 Apr 2009 00:00:00 +0530 Mon, 09 Apr 2018 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152260 Interest on delayed payment of cess under the Oil Industry (Development) Act, 1974 was held not leviable because the parent Act contained no substantive provision authorising interest. Although Section 15 treats the cess as a duty of excise and incorporates the Central Excise Act, 1944 and the rules for levy and collection only so far as may be, that procedural incorporation did not by itself create a liability to interest. A provision in the Central Excise Act or Rules could not sustain an interest demand in the absence of express authority in the cess-enacting statute, and the demand was therefore unsustainable. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152260