JUDGMENT : AJIT SINGH, J. 1. Mr. B Sarma, learned standing counsel, Central Excise and Customs, for the appellant. None for the respondent. 2. Heard on admission. 3. This appeal is directed against the order dated 22.3.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (in short “Tribunal”) whereby it has dismissed appellant's Excise Appeal No. Ex/70977/2013 confirming the order dated 16.5.2013 as passed by the Commissioner, Customs and Central Excise (Appeals) Guwahati. 4. The respondent M/s. Oil and Natural Gas Corporation Limited is a producer of Crude Oil and Natural Gas falling under Chapter 21 of the First Schedule to the Central Excise Tariff Act, 1985. The respondent is required to pay cess under Oil Industry (Development) Act, 1974 on Crude Oil. The respondent, however, failed to pay cess on due dates during the period from April 2002 to June 2003. Show cause notices were, therefore, issued to the respondent whereafter the Assistant Commissioner, Central Excise, Jorhat Division, vide orders dated 16.8.2004, confirmed the interest amounting to Rs. 18,84,709 and Rs. 12,80,248 and also imposed personal penalty of Rs. 5,000 under rule 8(4) read with rule 27 of Central Excise Rules, 2002. This confirmation of demand of interest and imposition of personal penalty was made by each order. Aggrieved, the respondent filed appeal, which was allowed by the Commissioner of Customs and Central Excise (Appeals) Guwahati. The appellant then filed appeal before the Tribunal and it has been dismissed by the impugned order. 5. It is argued on behalf of the appellant that respondent was liable to pay interest and penalty under section 15(4) of the Oil Industry (Development) Act, 1974. The relevant extract of section 15(4) reads as under: “The provisions of the Central Excises and Salt Act, 1944 and the rules made thereunder, including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of 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. 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, which obliges the respondent to pay interest on delayed payment of cess, the Tribunal has rightly dismissed the appellant's appeal. Our this view is also supported by the decision of Supreme Court in India Carbon Ltd. v. State of Assam, (1997) 6 SCC 479 . In that case, the Supreme Court after considering an identical provision of the Central Sales Tax Act, 1956 has held that interest on tax due can be charged only when the taxing statute makes a substantive provision to pay interest for delayed payment of tax and not otherwise. 7. Thus, the appeal has no merit and is accordingly dismissed summarily.