Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 154 - AT - Central ExciseDemand of interest on delayed payment of Education Cess - Held 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 [2009 (4) TMI 814 - CESTAT BANGALORE], where it was held that There is no provision in the Oil Industry (Development) Act, 1974, for demand of interest for delayed payment of Cess. The demand of interest is not sustainable - appeal allowed - decided in favor of appellant.
|