Cess collection formalities: cess under Khadi-related law subject to Central Excise procedural and licensing requirements. The Board clarified that where a cess is to be levied and collected in the same manner as duties of excise, the procedural provisions of the Central Excise Act and Rules, including licensing and other formalities governing assessment, levy and collection, apply equally to the cess; field formations should advise and implement these excise compliance measures for cess payers.
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Provisions expressly mentioned in the judgment/order text.
Cess collection formalities: cess under Khadi-related law subject to Central Excise procedural and licensing requirements.
The Board clarified that where a cess is to be levied and collected in the same manner as duties of excise, the procedural provisions of the Central Excise Act and Rules, including licensing and other formalities governing assessment, levy and collection, apply equally to the cess; field formations should advise and implement these excise compliance measures for cess payers.
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