https://www.taxtmi.com/caselaws?id=240731 Interest on delayed payment of cess is leviable only where the charging statute itself contains a substantive enabling provision. The Oil Industry (Development) Act, 1974 makes the Central Excise Act, 1944 and its rules applicable for levy and collection, but it does not independently authorise interest for delayed payment of cess. As a result, sections 11AA and 11AB of the Central Excise Act, 1944 cannot be invoked to demand interest in the absence of a corresponding provision in the parent cess statute. The issue was therefore decided in favour of the assessee. en-us Wed, 05 Jun 2013 00:00:00 +0530 Thu, 02 Jan 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240731 Interest on delayed payment of cess is leviable only where the charging statute itself contains a substantive enabling provision. The Oil Industry (Development) Act, 1974 makes the Central Excise Act, 1944 and its rules applicable for levy and collection, but it does not independently authorise interest for delayed payment of cess. As a result, sections 11AA and 11AB of the Central Excise Act, 1944 cannot be invoked to demand interest in the absence of a corresponding provision in the parent cess statute. The issue was therefore decided in favour of the assessee. Case-Laws Central Excise Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240731