Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...
Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Allahabad held that interest under Section 11BB becomes payable after three months from the date of the refund application,...
Excise Duty : CESTAT Ahmedabad ruled that Cenvat Credit cannot be retained when based on invoices issued by fake or non-existent suppliers. The ...
Excise Duty : The Tribunal held that Rule 11(3) does not apply where common inputs are used for both exempted and dutiable products. Credit bala...
Excise Duty : The Supreme Court held that a stay on recovery proceedings only suspends enforcement and does not wipe out the obligation to pay i...
Excise Duty : The Court held that penal interest could not be imposed after the petitioner had paid the admitted dues and the earlier dismissal ...
Excise Duty : CBIC has amended Notification No. 08/2026-Central Excise to revise the SAED rate on ATF exports outside India to Rs. 12.5 per litr...
Excise Duty : CBIC has amended Notification No. 06/2026-Central Excise to revise the SAED rate on diesel exports outside India to Rs. 14 per lit...
Excise Duty : Notification No. 29/2026-Central Excise grants Nil Agriculture Infrastructure and Development Cess on E22, E25, E27 and E30 petrol...
Excise Duty : Notification No. 28/2026-Central Excise exempts E22, E25, E27 and E30 petrol blends from additional excise duty in the form of Roa...
Excise Duty : Notification No. 27/2026-Central Excise extends Nil special additional excise duty benefits to E22, E25, E27 and E30 petrol blends...
CESTAT Allahabad held that interest under Section 11BB becomes payable after three months from the date of the refund application, not from the appellate order granting refund. The Tribunal awarded statutory interest on the delayed refund while rejecting the claim for interest on interest.
CBIC has amended Notification No. 08/2026-Central Excise to revise the SAED rate on ATF exports outside India to Rs. 12.5 per litre from June 16, 2026.
CBIC has amended Notification No. 06/2026-Central Excise to revise the SAED rate on diesel exports outside India to Rs. 14 per litre from June 16, 2026.
CESTAT Ahmedabad ruled that Cenvat Credit cannot be retained when based on invoices issued by fake or non-existent suppliers. The Tribunal held that the assessee failed to verify supplier identity as required under Rule 7(2).
The Tribunal held that Rule 11(3) does not apply where common inputs are used for both exempted and dutiable products. Credit balances could continue to be utilised for payment of duty on dutiable goods.
The Supreme Court held that a stay on recovery proceedings only suspends enforcement and does not wipe out the obligation to pay interest on excise arrears. The beneficiary of an interim order must restore the successful party to the position it would have occupied otherwise.
The Court held that penal interest could not be imposed after the petitioner had paid the admitted dues and the earlier dismissal order had been recalled. The ruling turned on the specific facts of the case and was declared non-precedential.
The Tribunal observed that multiple departmental orders and ER-1 returns consistently reflected classification under CETI 2403 99 10. The later stand taken in the show cause notice was found to be inconsistent with the department’s earlier conduct. The impugned order was therefore set aside.
Notification No. 29/2026-Central Excise grants Nil Agriculture Infrastructure and Development Cess on E22, E25, E27 and E30 petrol blends. The move strengthens the Government’s efforts to promote cleaner and sustainable fuel alternatives.
Notification No. 28/2026-Central Excise exempts E22, E25, E27 and E30 petrol blends from additional excise duty in the form of Road and Infrastructure Cess. The measure advances India’s policy objective of encouraging cleaner transportation fuels.
