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 Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...
Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...
Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
The High Court quashed confiscation orders after finding that penalties for vehicle security and maintenance lacked statutory backing. The ruling reaffirms that authorities must act strictly within the rules.
The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It confirms that compensatory interest requires actual revenue loss.
The High Court upheld rejection of a limitation plea raised only at the hearing stage. It held that without supporting facts on record, such a plea cannot be entertained.
The High Court held that independent dyeing and processing do not amount to manufacture under the Textile Committee Act. Cess demands were quashed for lack of statutory basis and limitation.
The Patna High Court reduced the penalty for release of a seized rental car from 50% to 30% of insured value, noting the owner was not an accused and the vehicle was leased out.
The Court admitted the Revenue’s appeal against a tribunal ruling that set aside excise demands as revenue neutral. The key takeaway is that the legal question on valuation under Rules 8 and 9 remains open for final determination.
The Tribunal quashed excise duty demands after holding that inter-unit clearances were revenue neutral since any duty paid was fully creditable to sister units.
The court found that a penalty amounting to nearly 90% of the vehicle’s insured value was excessive. It ruled that only the minimum penalty under the excise rules was justified.
The Court condoned an extraordinary delay after finding that the appellant was genuinely pursuing settlement under a State-backed amnesty scheme. Procedural delay was held insufficient to defeat substantive rights.
The court held that testing and pairing of smart cards with set-top boxes amounted to permissible processing under Cenvat rules, not requiring reversal of credit.
