https://www.taxtmi.com/caselaws?id=800628 Education cess, secondary and higher education cess, and statutory interest paid in full are liable to appropriation, satisfying the underlying payment liability. Penalties based on the restrictive default-payment regime under Rule 8(3A) of the Central Excise Rules, 2002 do not survive where that regime is ultra vires and the substantive liability and applicable interest have been discharged. Cess and interest obligations consequently stand satisfied, with no remaining penal liability. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800628 Education cess, secondary and higher education cess, and statutory interest paid in full are liable to appropriation, satisfying the underlying payment liability. Penalties based on the restrictive default-payment regime under Rule 8(3A) of the Central Excise Rules, 2002 do not survive where that regime is ultra vires and the substantive liability and applicable interest have been discharged. Cess and interest obligations consequently stand satisfied, with no remaining penal liability. Case-Laws Central Excise Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800628