2018 (7) TMI 154

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....ents, Shri Ravi Raghavan, ld. Advocate for the appellant, did not press any other grounds except the demand of interest on delayed payment of Education Cess levied on oil cess on crude oil and oil cess paid by the appellant. 3. After hearing both sides and on perusal of record, it appears that the identical issue has come up before the Tribunal in the case of Oil & Natural Gas Corpn. Ltd. Vs. Commr. of Central Excise & Customs, Visakhapatnam II: 2010 (252) ELT 123 (Tri.-Bang.), where it was observed as under : "5. We have considered the submissions made by both sides and perused the records. We have already reproduced the findings of the Commissioner (Appeals) above. It can be seen from the above reproduced portion that the lear....

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....fication in the Official Gazette, specify: Provided that until the Central Government specifies by such notification the rate of the duty of excise in respect of crude oil (being an item specified in the Schedule) the duty of excise on crude oil under this sub-section shall be levied and collected at the rate of rupees sixty per tonne. (2) Every duty of excise leviable under sub-section (1) on any item shall be payable by the person by whom such item is produced and in the case of crude oil, the duty of excise shall be collected on the quantity received in a refinery. (3) The duties of excise under Sub-section (1) on the items specified in the Schedule shall be in addition to any cess or duty leviable on those ite....

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.... as under :- "Now, the words "charging or payment of interest" in Section 9(2) occur in what may be called the latter part thereof. Section 9(2) authorizes the sales tax authorities of a State to assess, reassess, collect and enforce payment of the central sales tax payable by a dealer as if it was payable under the State Act; this is the first part of Section 9(2). By the second part thereof, these authorities are empowered to exercise the powers they have under the State Act and the provisions of the State Act, including provisions relating to charging and payment of interest, apply accordingly. Having regard to what has been said in the case of Khemka & Co., it must be held that the substantive law that the States' sales tax aut....