https://www.taxtmi.com/caselaws?id=46105 Interest on delayed payment of cess was treated as a substantive liability that could not be imposed by borrowing Section 11AA of the Central Excise Act without a corresponding extension in the cess enactments and without the requisite determination under Section 11A(2). The court also noted that earlier stay orders did not create immunity from interest as a matter of principle, because a party withholding payment under interim protection may still be liable in an appropriate case. Even so, that circumstance did not support the impugned notice, which was quashed for lack of statutory authority. en-us Mon, 04 Dec 2000 00:00:00 +0530 Thu, 15 Jul 2010 17:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46105 Interest on delayed payment of cess was treated as a substantive liability that could not be imposed by borrowing Section 11AA of the Central Excise Act without a corresponding extension in the cess enactments and without the requisite determination under Section 11A(2). The court also noted that earlier stay orders did not create immunity from interest as a matter of principle, because a party withholding payment under interim protection may still be liable in an appropriate case. Even so, that circumstance did not support the impugned notice, which was quashed for lack of statutory authority. Case-Laws Central Excise Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46105