https://www.taxtmi.com/caselaws?id=3057 Interest could not be levied on delayed payment of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 where the statute contained no express authorisation for such levy. The Tribunal noted that the revenue's reliance on an earlier High Court order was misplaced because the appellant's writ petition in the present matter had only been withdrawn and was not dismissed on merits. In the absence of statutory power to charge interest at the relevant time, the demand was held unsustainable. en-us Tue, 23 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3057 Interest could not be levied on delayed payment of additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 where the statute contained no express authorisation for such levy. The Tribunal noted that the revenue's reliance on an earlier High Court order was misplaced because the appellant's writ petition in the present matter had only been withdrawn and was not dismissed on merits. In the absence of statutory power to charge interest at the relevant time, the demand was held unsustainable. Case-Laws Central Excise Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3057