TMI Blog2018 (7) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... TECHNICAL MEMBER Shri Ravi Raghavan, Adv. Ms.Shreya Mundhra, C.A. for the Appellant (s) Shri S. S. Chattopadhyay, Supdt. (A.R.) for the Revenue(s) ORDER Per Dr. Satish Chandra. The present appeal is filed by the appellant against the Order-in- Appeal No.98/CE(A)/GHY/07 dated 11.10.2007 passed by the Commissioner (Appeals) of Central Excise, Customs, Guwahati. 2. During the course of arguments, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... every item specified in column 2 of the Schedule, which is produced in India (including the continental shelf thereof) and - (a) removed to a refinery or factory; or (b) transferred by the person by whom such item is produced to another person, a duty of excise at such rate not exceeding the rate set forth in the correspondent entry in column 3 of the Schedule, as the Central Government may, by notification 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant, in the case of, India Carbon Ltd. and Others v. State of Assam - AIR 1997 SC 3054, is very correct and apt. Their Lordships, in the said judgment, have very clearly held that 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 . Finally concluding, their Lordships have also held 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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