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2024 (2) TMI 429 - CESTAT KOLKATAInterest on delayed payment of oil cess under Section 11AB of the Central Excise Act, 1944 - HELD THAT:- The issue is no longer res integra as the liability of interest on belated payment of Oil Cess has already been decided by this Tribunal in the case of C.C.E. & S.T., DIBRUGARH VERSUS OIL AND NATURAL GAS CORPORATION LTD. [2017 (3) TMI 1620 - CESTAT KOLKATA] which was affirmed by the Hon’ble Gauhati High Court in COMMISSIONER OF CENTRAL EXCISE VERSUS OIL AND NATURAL GAS CORPORATION [2018 (6) TMI 1485 - GAUHATI HIGH COURT]. In this case, this Tribunal has held that Section 15(4) of the OID Act does not provide for payment of interest and accordingly decided the issue against the department. It is held that no interest payable on delayed payment of oil cess under Section 11AB of the Central Excise Act, 1944, as Section 15(4) of the OID Act does not provide for payment of interest - there are no infirmity in the impugned order passed by the Commissioner (Appeals) - appeal filed by revenue is dismissed.
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