https://www.taxtmi.com/caselaws?id=44027 Interest on delayed payment of Central Excise duty could not be levied without express statutory authority, because Article 265 requires taxation and collection to be authorised by law. The Central Excises and Salt Act, 1944 contained no general power to charge interest on arrears, and the limited references in Rules 49(3) and 49A of the Central Excise Rules, 1944 did not create such a general liability. Administrative directions under Rule 233 could not substitute for legislation, and acceptance of instalment facilities did not create liability where none existed in the statute. The writ petitions succeeded and the interest demands were quashed. en-us Fri, 27 Jan 1995 00:00:00 +0530 Tue, 22 Jun 2010 16:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44027 Interest on delayed payment of Central Excise duty could not be levied without express statutory authority, because Article 265 requires taxation and collection to be authorised by law. The Central Excises and Salt Act, 1944 contained no general power to charge interest on arrears, and the limited references in Rules 49(3) and 49A of the Central Excise Rules, 1944 did not create such a general liability. Administrative directions under Rule 233 could not substitute for legislation, and acceptance of instalment facilities did not create liability where none existed in the statute. The writ petitions succeeded and the interest demands were quashed. Case-Laws Central Excise Fri, 27 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44027