https://www.taxtmi.com/caselaws?id=326726 Penalty cannot be imposed for non-payment of automobile cess by importing Rule 173(Q) of the Central Excise Rules, 1944 where the Automobile Cess Rules, 1984 and the parent Act contain no express penalty provision; application of excise machinery for levy and collection does not, by itself, create a distinct penal liability. Interest under Section 11AA of the Central Excise Act, 1944 was also unavailable because it applies only when duty determined under Section 11A remains unpaid beyond three months after determination, and the cess was paid within the relevant period. The court therefore treated both the penalty and interest demands as unsustainable on the stated legal and factual basis. en-us Thu, 26 Nov 2015 00:00:00 +0530 Fri, 04 Nov 2016 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326726 Penalty cannot be imposed for non-payment of automobile cess by importing Rule 173(Q) of the Central Excise Rules, 1944 where the Automobile Cess Rules, 1984 and the parent Act contain no express penalty provision; application of excise machinery for levy and collection does not, by itself, create a distinct penal liability. Interest under Section 11AA of the Central Excise Act, 1944 was also unavailable because it applies only when duty determined under Section 11A remains unpaid beyond three months after determination, and the cess was paid within the relevant period. The court therefore treated both the penalty and interest demands as unsustainable on the stated legal and factual basis. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326726