Excise Duty

S 11B limitation held applicable in accumulated Cenvat credit refund is bad law- Part 1

Local taxes & duties cannot be exported & this is the principle followed the world over under the aegis of the WTO. This basic principle cannot be violated  & if the government does that by implying a limitation period not appearing in the law then it is violation of Basic Principles of Law. It is […]...

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Discripancy in Sabka Vishwas Scheme

Many of the Assessees are worried whether they can avail the SVLDRS scheme under LITIGATION OR ARREARS, if the order is received on or before 30.06.2019 and the statutory time limit for filing appeal was available upto two or three months. i.e. after 01.07.2019. In the recent CBIC FAQ dt. 24.12.2019 in Question No.6, the […]...

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SVLDR Scheme 2019 | For closing past litigations or to create new litigations?

Whether Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is for closing of the past litigations or to create new litigations? It has been more than two and half years since implementation of GST in India. However, there are huge pending litigations from pre-GST regime. Therefore, with a view to quick closure of these litigations, v...

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FAQs: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Who is eligible to file declaration under SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019? Any person falling under the following categories is eligible, subject to other conditions under the Scheme, to file a declaration:...

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Delhi HC rules Central Excise Duty rebate claim filed after expiry of 1 year as ineligible

Applications for rebate of Central excise duty paid on excisable goods, consequent on their export, are required to be filed within one year of the date of their export, under Section 11B of the Excise Act. As such, the rebate claim, filed by the Petitioner, was rejected by the Assistant Commissioner of Customs (AC), vide Order-in-Origina...

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Sabka Vishwas date extended upto 15 Jan, taxpayers commit Rs 30627 Cr

Keeping in view the response of the taxpayers to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, the Central Government today extended it for a period of fifteen days, till 15th January, 2020. This is one-time and final extension in view of taxpayers’ response....

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CBIC reaches out to BSE members on SABKA VISHWAS Scheme

Directorate General of Taxpayer Services, Mumbai Zonal Unit, Central Board of Indirect Taxes and Customs organized a Symposium on SABKA VISHWAS (Legacy Dispute Resolution) Scheme, (SVLDRS) 2019 on 23rd December, 2019 at 4.00 pm to 5.00 pm at BSE Auditorium, 1st Floor, BSE, Fort, Mumbai, for the members of Bombay Stock Exchange....

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SVLDRS 2019- Govt accepts only 2828 application till 18.11.2019

The main components of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 are dispute resolution and amnesty. The number of applications received from taxpayers, including small taxpayers, and disputes resolved as on 18.11.2019 are as under:...

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Background Material on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Goods & Services Tax (GST) introduced in India on 1st July, 2017, subsumes seventeen tax legislations including various central legislations. The Hon’ble Union Finance Minister announced a dispute resolution cum amnesty scheme called “the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019” in the Union Budget 2019-20 for res...

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Two Years Imprisonment to Then Central Excise Commissioner

The Additional Special Judge for CBI Cases, Visakhapatnam has convicted Sh. Surender Pal Singh @ S.P.Singh (an IRS officer of 1973 batch), the then Commissioner, Central Excise, Port Area, Visakhapatnam and sentenced him to undergo two years Rigorous Imprisonment with a fine of Rs.20,000/- in a CBI case. CBI had registered this case on 09...

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EOU entitled to Cenvat Credit Refund in respect of goods sold to SEZ units

Mylan Laboratories Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) - Observing that the definition of DTA under SEZ Act includes everything located outside SEZs, CESTAT Hyderabad has held that 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. It also observed that Section 51 of the SEZ Act makes it clear that this Act prevails over any oth...

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Supplies made to SEZ from DTA units shall be treated as export

M/s. Ravin Cable Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) - For the period from 10-2-2006, the definition of the term ‘export’ under the Customs Act is not consistent with the definition of the term ‘export’ under the SEZ Act. However, the definition of the term ‘export’ under the SEZ Act shall prevail over the definition of term ‘export’ und...

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Metalizing of film not amounts to manufacture: CESTAT

Mathew Abraham Vs C.C.E. & S.T.- Surat-i (CESTAT Ahmedabad) - Mathew Abraham Vs C.C.E. & S.T. (CESTAT Ahmedabad) Riva Exports Ltd. Wherein the present appellant is working as Accounts Manager has supplied the films for job work under the cover of job work challan. In my considered view this is more than sufficient compliance for transaction of the goods. S...

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Can Purchaser of goods claim refund of duty paid under protest by manufacturer

Western Coalfields Ltd Vs Commissioner of Central Excise Trichy/Madurai (Supreme Court) - In the instant case, indisputedly the application was filed by the appellant as a buyer of the goods(conveyor belts) from M/s. Fenner (India) Ltd. who paid the duty under protest much after a period of limitation (six months) as prescribed under the mandate of law disentitles the claim of refund to ...

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Cenvat credit on inputs used in excess of what prescribed when available

Bhawani Press Metal & Body Building Pvt. Ltd. Vs CCEx. (CESTAT Kolkata) - Observing that actual consumption of material could vary from bill of material supplied along with designs and drawings by the principal, CESTAT  Kolkata has set aside  demand  of  Cenvat   credit on alleged excess inputs....

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Dadra and Nagar Haveli and Daman and Diu (Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise Regulation, 2020

Notification No. 4 of 2020 - (24/01/2020) - Govt notifies Dadra and Nagar Haveli and Daman and Diu (Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise Regulation, 2020. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka) THE DADRA AND NAGAR HAVELI AND DA...

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Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019

Notification No. EXN-F(10)-7/2019 - (21/01/2020) - This Scheme shall be called the Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019. It shall come into force on such date as the State Government may, by notification in the Rajpatra (e-gazette), Himachal Pradesh, appoint....

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Follow Bajaj Auto Limited | Initiate recovery of duties, including NCCD | CBIC

Instruction No. F.No.276/187/2018-CX.8A Part - (09/01/2020) - Field formations under your jurisdiction may be directed to initiate recovery of duties, including NCCD, in cases where the assessees were not paying the same on the strength of the previous judgments, specifically the judgment in the case of Bajaj Auto Limited (supra)...

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CBIC amends notification No. 11/2017-Central Excise dated 30-06-2017

Notification No. 09/2019-Central Excise [G.S.R. 980(E)] - (31/12/2019) - Notification No. 9/2019-Central Excise- Seeks to amend notification No. 11/2017-Central Excise dated 30-06-2017, so as to align it with amended Fourth Schedule to Central Excise Act. MINISTRY OF FINANCE (Department of Revenue) Notification No. 9/2019-Central Excise New Delhi, the 31st December, 2019...

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CBIC amends Fourth Schedule to the Central Excise Act, 1944

Notification No. 08/2019-Central Excise (N.T.) [G.S.R. 978(E)] - (31/12/2019) - CBIC amends Fourth Schedule to the Central Excise Act 1944 vide Notification No. 08/2019-Central Excise (T.) dated 1st December, 2019 to substitute tariff items 2710 12 11 to 2710 12 90, sub-heading 2710 19 and tariff items 2710 19 10 to 2710 20 00 and the entries relating thereto and add a new SUPP...

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Recent Posts in "Excise Duty"

S 11B limitation held applicable in accumulated Cenvat credit refund is bad law- Part 1

Local taxes & duties cannot be exported & this is the principle followed the world over under the aegis of the WTO. This basic principle cannot be violated  & if the government does that by implying a limitation period not appearing in the law then it is violation of Basic Principles of Law. It is […]...

Read More
Posted Under: Excise Duty |

EOU entitled to Cenvat Credit Refund in respect of goods sold to SEZ units

Mylan Laboratories Limited Vs Commissioner of Central Tax (CESTAT Hyderabad) - 

Observing that the definition of DTA under SEZ Act includes everything located outside SEZs, CESTAT Hyderabad has held that 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. It also observed that Section 51 of the SEZ Act makes it clear that this Act prevails over any other law. The Tribunal held that the appel...

Read More
Posted Under: Excise Duty | | ,

Supplies made to SEZ from DTA units shall be treated as export

M/s. Ravin Cable Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) - 

For the period from 10-2-2006, the definition of the term ‘export’ under the Customs Act is not consistent with the definition of the term ‘export’ under the SEZ Act. However, the definition of the term ‘export’ under the SEZ Act shall prevail over the definition of term ‘export’ under the Customs Act. Therefore, supplies ...

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Posted Under: Excise Duty | | ,

Metalizing of film not amounts to manufacture: CESTAT

Mathew Abraham Vs C.C.E. & S.T.- Surat-i (CESTAT Ahmedabad) - 

Mathew Abraham Vs C.C.E. & S.T. (CESTAT Ahmedabad) Riva Exports Ltd. Wherein the present appellant is working as Accounts Manager has supplied the films for job work under the cover of job work challan. In my considered view this is more than sufficient compliance for transaction of the goods. Since Riva Exports Ltd.is not a […...

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Posted Under: Excise Duty | | ,

No duty exemption on goods imported prior to Registration date

Commissioner of Customs Vs Medreich Sterilab Ltd. (Madras High Court) - 

It is well settled law that to avail the exemption of duty under any Notification, the Rules and Regulations and the conditions prescribed therein have to be strictly adhered and there is no place for equity or intendment in the interpretation of the taxing By holding that the Rules of 1996 are only procedural or directory in nature, the ...

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Posted Under: Excise Duty | ,

Dadra and Nagar Haveli and Daman and Diu (Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise Regulation, 2020

Notification No. 4 of 2020 -  (24/01/2020) - 

Govt notifies Dadra and Nagar Haveli and Daman and Diu (Extension with modifications of the Goa, Daman and Diu Excise Duty Act, 1964) Excise Regulation, 2020. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 24th January, 2020/Magha 4, 1941 (Saka) THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU (EXTENSION WITH MODIFICATION...

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Posted Under: Excise Duty | ,

Can Purchaser of goods claim refund of duty paid under protest by manufacturer

Western Coalfields Ltd Vs Commissioner of Central Excise Trichy/Madurai (Supreme Court) - 

In the instant case, indisputedly the application was filed by the appellant as a buyer of the goods(conveyor belts) from M/s. Fenner (India) Ltd. who paid the duty under protest much after a period of limitation (six months) as prescribed under the mandate of law disentitles the claim of refund to the appellant as prayed for in view of t...

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Posted Under: Excise Duty | |

Cenvat credit on inputs used in excess of what prescribed when available

Bhawani Press Metal & Body Building Pvt. Ltd. Vs CCEx. (CESTAT Kolkata) - 

Observing that actual consumption of material could vary from bill of material supplied along with designs and drawings by the principal, CESTAT  Kolkata has set aside  demand  of  Cenvat   credit on alleged excess inputs....

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Posted Under: Excise Duty | | ,

Even if excise duty was legally not payable, credit cannot be denied

Jai Balaji Industries Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) - 

Credit cannot be denied in the hands of the recipient even if the duty was legally not payable by the supplier or that higher amount of duty has been paid by the supplier against whom the department has initiated proceedings....

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Posted Under: Excise Duty | ,

Distribution of Cenvat credit to other units optional till 2016

Commissioner, Central Tax Vs Oerlikon Balzers Coating India P Ltd. (Bombay High Court) - 

Bombay High Court has held that it was within the discretion of the assessee whether to utilize Cenvat credit at one of its unit or distribute it amongst other units providing output The High Court however dismissed appeal observing that the entire exercise was revenue neutral as distribution of Cenvat credit to various units would result...

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Posted Under: Excise Duty | | ,

Latest Excise Duty News

Find out all the latest news on Excise Duty here at Taxguru.in. Read all the relevant excise duty notifications and excise duty articles only with Taxguru. In today's economic scenario the significance of taxes has increased and it now not limited to being a financial aid for the Governments. The Union or the Central Government imposes several taxes together with their state governments. Some of the taxes are also levied by local Municipalities as well. Excise Duty comes under the taxes which are levied by the Central Government as per the provisions laid out in the Excise Duty Act, Excise Duty Rules and Excise Duty notifications formulated by the Government. Excise duty is an indirect tax which is levied on goods manufactured in India and are intended for home consumption. Manufacturing of the goods is the taxable event and the excise duty liability arises as and when the goods are produced. Excise duty is a tax on manufacturing that is payable by a manufacturer of goods, who passes the incidence on to their customers. The CBEC (Central Board of Excise and Customs) is the governing authority and it functions under Union Ministry of Finance’s Department of Revenue. Under the power conferred by the Central Excise Act, 1944, the Central Government levies taxes on production or manufacturing of goods. The excise tax rates are stated under the Central Excise Tariff Act, 1985. At Taxguru, we provide you all the latest news on excise duty together with all the updates and excise duty notifications. We at regular intervals publish excise duty articles and blogs for the benefit of our readers. Get to know all the latest developments in the Excise Tax Act and all the latest amendments at Taxguru. Find out all the excise duty news and updates with respect to excise duty here at Taxguru. We ensure that we bring you all the accurate and comprehensive coverage relating to excise duty in India

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