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Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Levy of interest for delayed payment of cess - there is nothing ...


Central Government Lacks Authority u/s 15(4) of OID Act to Impose Interest on Late Cess Payments.

February 2, 2013

Case Laws     Central Excise     HC

Levy of interest for delayed payment of cess - there is nothing in the language of Section 15(4) of the OID Act from which it can be inferred that it authorises the Central Government to charge interest on the delayed payment of cess. - HC

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