https://www.taxtmi.com/caselaws?id=209499 Interest on delayed payment of cess cannot be recovered unless the statute creating the levy contains an express substantive provision authorising interest. A borrowing or incorporation clause that applies the Central Excise Act machinery for levy and collection does not, by itself, extend to interest liability. On that basis, the absence of an express interest provision in the Sugar Export Promotion Act meant the demand lacked jurisdiction and was unsustainable. en-us Wed, 22 Dec 2010 00:00:00 +0530 Thu, 18 Jul 2013 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209499 Interest on delayed payment of cess cannot be recovered unless the statute creating the levy contains an express substantive provision authorising interest. A borrowing or incorporation clause that applies the Central Excise Act machinery for levy and collection does not, by itself, extend to interest liability. On that basis, the absence of an express interest provision in the Sugar Export Promotion Act meant the demand lacked jurisdiction and was unsustainable. Case-Laws Central Excise Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209499