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    <description>Change in central excise levy abolished the education cess and higher education cess, leaving closing cess balances recorded in the Public Ledger Account and Rg 23A (CENVAT) part II. No departmental instruction has been issued on treatment or utilisation of those closing balances, and stakeholders were advised to await formal guidance rather than take unilateral action.</description>
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      <description>Change in central excise levy abolished the education cess and higher education cess, leaving closing cess balances recorded in the Public Ledger Account and Rg 23A (CENVAT) part II. No departmental instruction has been issued on treatment or utilisation of those closing balances, and stakeholders were advised to await formal guidance rather than take unilateral action.</description>
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