https://www.taxtmi.com/circulars?id=6693 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. en-us Tue, 11 Apr 1989 00:00:00 +0530 Sat, 04 Jul 2009 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6693 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. Circulars Central Excise Tue, 11 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6693