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2013 (12) TMI 396 - AT - Central ExciseInterest on delayed payment of cess u/s 11 (a)(b) of Central Excise Act 1944 – Held that:- Following OIL & NATURAL GAS CORPN. LTD. Versus C. C. & C. E., VISAKHAPATNAM-II [2009 (4) TMI 814 - CESTAT BANGALORE ] - there is no provision in the OID Act, 1974 for demand of interest for delayed payment of Cess - Interest can be levied and charged on delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this behalf -the provision relating to interest in the latter part of Section 9(2) can be employed by the Stales' sales tax authorities only if the Central Act makes a substantive provision for the levy and charge of interest on Central sales tax and only to that extent - There being no substantive provision in the Central Act requiring the payment of interest on Central sales tax, the States' sales tax authorities cannot, for the purpose of collecting and enforcing payment of Central sales tax, charge interest. The provisions of Section 15 of the OID Act and noted that the said section does not contemplate for levy of any interest for delayed payment on oil cess - Interest can be levied and charged on delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this behalf - the provisions of the OID Act do not contain any provision for levy of interest on delayed payments of cess - Interest on the delayed payment of cess under Oil Industry (development) Act, 1974 cannot be demanded under the provisions of Central Excise Act and Rules made there under - order unsustainable and set aside – Decided in favour of Assessee.
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