2018 (6) TMI 1485

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..... in the absence of any substantive provision in the Oil Industry (Development) Act, 1974, which obliges the respondent to pay interest on delayed payment of cess, the Tribunal has rightly dismissed the appellant’s appeal - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 7 of 2017 - - - Dated:- 20-11-2017 - Ajit Singh, C.J. and Manojit Bhuyan, J. Shri B. Sarma, Stand .....

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..... ue dates during the period from April, 2002 to June, 2003. Show cause notices were, therefore, issued to the Respondent where after the Assistant Commissioner, Central Excise, Jorhat Division, vide orders dated 16-8-2004, confirmed the interest amounting to ₹ 18,84,709/- and ₹ 12,80,248/- and also imposed personal penalty of ₹ 5000/- under Rule 8(4) read with Rule 27 of Central E .....

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..... duties of excise leviable under this section and for this purpose the provisions of that Act shall have effect as if that Act provided for the levy of duties of excise on all items specified in the Schedule. 6. Apparently, the above quoted Section 15(4) does not provide for payment of interest. Therefore, in the absence of any substantive provision in the Oil Industry (Development) Act, 1974, .....

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