https://www.taxtmi.com/caselaws?id=362658 The Gauhati HC held that interest on delayed payment of cess cannot be levied unless the taxing statute contains an express substantive provision authorising such a charge. Section 15(4) of the Oil Industry (Development) Act, 1974 merely applies Central Excise law and rules to levy and collection "as far as may be" and does not by itself create a liability to pay interest. In the absence of a specific statutory provision for interest on delayed cess payment, the levy was unsustainable, and the challenge to the dismissal of the departmental appeal was rejected. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 30 Jun 2018 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362658 The Gauhati HC held that interest on delayed payment of cess cannot be levied unless the taxing statute contains an express substantive provision authorising such a charge. Section 15(4) of the Oil Industry (Development) Act, 1974 merely applies Central Excise law and rules to levy and collection "as far as may be" and does not by itself create a liability to pay interest. In the absence of a specific statutory provision for interest on delayed cess payment, the levy was unsustainable, and the challenge to the dismissal of the departmental appeal was rejected. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362658