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TMI Blog2024 (2) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... RAL 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. - MR. R. MURALIDHAR MEMBER (JUDICIAL) AND MR. K. ANPAZHAKAN MEMBER (TECHNICAL) Shri S. Mukhopadhyay, Authorized Representative for the Appellant Ms. Payal Bharwani, C. A. Mrs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Respondent s own case, the CESTAT held that Oil Cess was payable by the Respondent at Rs. 900 per MT. Accordingly, the Respondent paid the Oil Cess, but did not discharge the interest. The adjudicating authority ordered for recovery of interest under Section 11AB of the Central Excise Act and dropped the proposal to pay penalty vide Order-in-Original dated 14.02.2008. Against the said order, the Respondent filed an appeal before the Ld. Commissioner(Appeals) who set aside the demand of interest vide Order-in-Appeal dated 03.07.2013. Against the impugned order, the Respondent is in appeal before this Tribunal. 3. In their cross objections, the Respondent submits that the issue as to liability of interest on belated payment of Oil Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We observe that the issue to be decided in this appeal is whether interest can be charged on delayed payment of oil cess under Section 11AB of the Central Excise Act, 1944. We find that the appellate authority has given a detailed finding on this issue, which is reproduced below: 7. We also observe 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 v. Oil And Natural Gas Corporation Ltd., 2017 (357) E.L.T. 1199 (Tri. - Kolkata) which was affirmed by the Hon ble Gauhati High Court in 2018 (360) E.L.T. 463 (Gau.). In this case, this Tribunal has held that Section 15(4) of the OID Act does not provide for pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision in the Oil Industry (Development) Act, 1974, for demand of interest for delayed payment of cess. Thus, I find 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. In view of the above discussions, the impugned order is upheld and the appeal is rejected. 8. By following the decision cited above, we hold 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. 9. In view of the above discussion, we find no infirmity in the impugned order passed by the Commissioner (Appeals). Accordingly, we u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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