https://www.taxtmi.com/article/detailed?id=845 The article addresses whether Education Cess and Secondary & Higher Education Cess are subsumed within the fixed compound excise levy for stainless steel patta/patti and aluminium circles. Notifications state payment of a specified lump sum ''shall be in full discharge of liability for duty leviable'', and assessees rely on this wording and on parallel pan masala provisions to claim inclusion and seek refunds. The Board issued circulars denying inclusion, arguing the levy covers only basic excise duty, while legal authorities indicate such circulars are not binding and the dispute raises questions of interpretation, unjust enrichment and statutory clarity. en-us Fri, 25 Jun 2010 12:56:42 +0530 Thu, 06 Jan 2011 13:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=845 The article addresses whether Education Cess and Secondary & Higher Education Cess are subsumed within the fixed compound excise levy for stainless steel patta/patti and aluminium circles. Notifications state payment of a specified lump sum ''shall be in full discharge of liability for duty leviable'', and assessees rely on this wording and on parallel pan masala provisions to claim inclusion and seek refunds. The Board issued circulars denying inclusion, arguing the levy covers only basic excise duty, while legal authorities indicate such circulars are not binding and the dispute raises questions of interpretation, unjust enrichment and statutory clarity. Articles Central Excise Fri, 25 Jun 2010 12:56:42 +0530 https://www.taxtmi.com/article/detailed?id=845