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    <title>Interest payable on delay in payment of cess</title>
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    <description>Interest becomes payable on delayed payment of cess where a person liable under the Act or the rules fails to pay the amount, or any part of it, to the Central Government within the specified period. The unpaid cess carries self-assessed interest at the rate of fifteen per cent per annum for the period of default, calculated in the manner prescribed from the day succeeding the due date.</description>
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      <description>Interest becomes payable on delayed payment of cess where a person liable under the Act or the rules fails to pay the amount, or any part of it, to the Central Government within the specified period. The unpaid cess carries self-assessed interest at the rate of fifteen per cent per annum for the period of default, calculated in the manner prescribed from the day succeeding the due date.</description>
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