Excise Duty

Procedural delay in credit reversal not disentitles assessee from claiming refund

CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit had been reversed in Form GSTR-3B....

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Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business

Appellant is entitled to refund of the amount of Cenvat Credit lying in their Cenvat Credit account on closure of business along with interest....

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Cases involving confiscation/ redemption fine are within ambit of SVLDRS, 2019

Cases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) The Hon’ble High Court of Gujarat in M/S Synpol Products Pvt. Ltd. v. Union of India [R/Special Civil Application No. 21744 of 2019 dated February 27, 2020] held that taxpayers whose case involves c...

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Benefit of abatement can’t be withheld on failure on part of Superintendent to make proper recordings

Tripura High Court held that abatement of duty can’t be withheld solely on ground that Superintendent did not record that sealing was done in such a manner that machine could not be operated as it was not within the control of the Appellant in what manner the Superintendent passed an order after sealing the machine....

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Reversal formula of ITC on exempted supplies applicable to ‘common input tax’ credit

Nothing in the CCR prohibits an assessee from following Rule 6(2) of the CCR in respect of the inputs and input services where it is feasible to maintain separate records and follow Rule 6(3A) of the CCR in case of such inputs or input services where it is not feasible to do so....

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Due date for Payment of Excise Duty for the Month of February, 2021

Attention Manufacturer registered under Central Excise Act, 1944! Due date for payment of Excise Duty through internet banking for the goods manufactured and cleared during the month of February, 2021 is March 06, 2021. Ministry of Finance Government of India Hurry! Manufacturer Registered Under Central Excise Act, 1944 Remember due date ...

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Sonia Gandhi to PM: Follow Raj Dharma’ and reduce fuel prices

Ironically, your Government has been unreasonably over-zealous in levying excessive excise duty on Petrol and Diesel, i.e., ₹33 on every litre of Petrol and ₹32 on every litre of Diesel, which is higher than the base price of these fuels. This is nothing short of extortion to cover up economic mismanagement. As the principal party in ...

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Relaxation in SVLDRS Module- Due to emerging pandemic COVID-19

As we all are aware that, SVLDRS was introduced with the twin objectives- First,  finalize the legacy disputes in Central Excise and Service Tax that are pending at various forum and second, encouraging non-compliant taxpayer/tax evaders to declare the tax not paid so far and come under the tax net voluntarily. The scheme has received [&...

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Sabka Vishwas Legacy Dispute Resolution Scheme- 49,534 settlements done

Sabka Vishwas – Legacy Dispute Resolution Scheme  The details of total amount of funds that are locked up in cases at various quasi-judicial, appellate and judicial forums under Service Tax and Central Excise put together as on dated 31.12.2019 are as follows: Serial No. Forum Number Amount (Rs. in Cr.) 1. Supreme Court 2327 31088.96 [...

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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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Procedural delay in credit reversal not disentitles assessee from claiming refund

Chariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore) - CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit...

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HC’s judgment to prevail over CBIC Circular in case of contrary views

C.C.E. & S.T. Vs Palak Designer Diamond Jewellery (CESTAT Ahmedabad) - It is the settled law that when both board’s circular and the judgment of Court of law is prevailing and the judgment has contrary view than to the board circular in such case the Court’s judgment will prevail over the board circular....

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HC issues notice on rejection of SVLDRS-01 (Coverage of Redemption Fine)

M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court) - M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court) Learned counsel for the petitioner submitted that the petitioner company applied for settlement of arrears of demand raised in pursuance of order dated 30th March, 2017 and as such, submitted application under the provisions o...

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Quashed Central Excise order passed without providing opportunity of personal hearing

T.M. Hotels Private Limited Vs Additional Commissioner of Central Excise (Madras High Court) - The Hon’ble High Court, Madras noted that the summon were issued to the Petitioner instead of the counsel for the Petitioner (in whose name vakalatnama was given). Thus, there is a possibility that the Petitioner would not have informed about the summons to their counsel regarding the personal hea...

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SVLDRS 2019: HC directs Designated Committee to follow section 127 procedure

Akshaya Aqua Farms Vs Designated Committee (Madras High Court) - Akshaya Aqua Farms Vs Designated Committee (Madras High Court) The petitioner challenges order passed by the first respondent, the Designated Committee rejecting its application under the Sabka Viswas (Legacy Dispute Resolution) Scheme. The order is a one liner, which simply says ‘Dear Taxpaye...

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Reg. Excise exemption on Ethanol/Methanol blended Petrol, & High-speed diesel

Circular No. 1078/02/2021 - CX - (22/06/2021) - References have been received seeking clarification on applicability of exemption from Basic Excise duty and other cesses, under different notifications, in case the blending of motor spirit (commonly known as petrol) and ethanol or methanol, is done within the refinery....

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CBIC amends 6 Excise notifications to give effect to Finance Act, 2021

Notification No. 08/2021-Central Excise [G.S.R. 252(E).] - (08/04/2021) - Seeks to amend central excise notification No.28/2002-Central Excise, dated the 13th May, 2002, 11/2017-Central Excise, dated the 30th June, 2017, 10/2018-Central Excise, dated the 2nd February, 2018 , 11/2018- Central Excise, dated the 2nd February, 2018, 12/2018- Central Excise, dated the 2nd Febr...

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Manual Processing of declaration under SVLDRS, 2019

Instruction No. 01/2021-CX - (17/03/2021) - Manual processing of declaration filed under SVLDRS, 2019 in order to comply with the directions of the Hon'ble High Courts to the concerned Designated Committee for fresh decision...

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Notification No. 01/2021-Central Excise (N.T.), Dated: 04/02/2021

Notification No. 01/2021-Central Excise (N.T.) - (04/02/2021) - The notification amends the notification No. 13/2017-Central Excise (N.T.), dated the 9th June, 2017, (published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification number G.S.R.566 (E), dated the 9th June, 2017) notifying the territorial jurisdiction of Com...

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Budget 2021: Exhaustive analysis of Excise & Custom Duty Changes

D.O. F. No. 334/02/2020-TRU - (01/02/2021) - The Finance Minister has introduced the Finance Bill, 2021 in Lok Sabha today, that is 1St February, 2021. Changes in Customs, Central Excise, GST law and rates have been proposed through the Finance Bill, 2021. To prescribe effectives rates of duty, following notifications are being issued:...

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Recent Posts in "Excise Duty"

Procedural delay in credit reversal not disentitles assessee from claiming refund

Chariot International Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bengalore)

CESTAT set aside the order passed by the Commissioner (Appeals) disallowing the refund claims of the assessee on the ground that credit reversal in Form GSTR-3B pertains to GST credit and not CENVAT credit. Held that, procedural delay will not disentitle the assessee from claiming refund when credit had been reversed in Form GSTR-3B....

Read More

HC’s judgment to prevail over CBIC Circular in case of contrary views

C.C.E. & S.T. Vs Palak Designer Diamond Jewellery (CESTAT Ahmedabad)

It is the settled law that when both board’s circular and the judgment of Court of law is prevailing and the judgment has contrary view than to the board circular in such case the Court’s judgment will prevail over the board circular....

Read More

HC issues notice on rejection of SVLDRS-01 (Coverage of Redemption Fine)

M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court)

M/s Premier Bars Private Limited Vs Union of India (Rajasthan High Court) Learned counsel for the petitioner submitted that the petitioner company applied for settlement of arrears of demand raised in pursuance of order dated 30th March, 2017 and as such, submitted application under the provisions of Sabka Vishwas (Legacy Dispute Resoluti...

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Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business

Nichiplast India Pvt. Ltd. v. Principal Commissioner CGST (CESTAT Delhi)

Appellant is entitled to refund of the amount of Cenvat Credit lying in their Cenvat Credit account on closure of business along with interest....

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Quashed Central Excise order passed without providing opportunity of personal hearing

T.M. Hotels Private Limited Vs Additional Commissioner of Central Excise (Madras High Court)

The Hon’ble High Court, Madras noted that the summon were issued to the Petitioner instead of the counsel for the Petitioner (in whose name vakalatnama was given). Thus, there is a possibility that the Petitioner would not have informed about the summons to their counsel regarding the personal hearing and the same resulted in passing of...

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SVLDRS 2019: HC directs Designated Committee to follow section 127 procedure

Akshaya Aqua Farms Vs Designated Committee (Madras High Court)

Akshaya Aqua Farms Vs Designated Committee (Madras High Court) The petitioner challenges order passed by the first respondent, the Designated Committee rejecting its application under the Sabka Viswas (Legacy Dispute Resolution) Scheme. The order is a one liner, which simply says ‘Dear Taxpayer, your SVLDRS Form for the ARN No LD111...

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Relevant date for Refund of duty under section 11B of Central Excise Act

Rayban Sun Optics India Pvt . Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi)

Rayban Sun Optics India Pvt . Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) Apparently and admittedly, the appellant filed the refund claim on 19.02.2018. The refund was claimed on an amount as was deposited by him during investigation and which was ordered to be appropriated vide Order-in-Original dated 21.10.2004. No do...

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No confiscation of finished goods under excise in absence of finding of attempted Clandestine Removal

Maa Santoshi Tobacco Co. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi)

Maa Santoshi Tobacco Co. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) I find that only for not finding the statutory register being RG-I and Form-4 at the time of inspection by the Officers of DGCEI, adverse inference have been drawn without reference to the records of the appellant available with the Department, being [&...

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Pendency of similar matters not a ground to against Negligence in filing appeal

Pr. Commissioner Central Excise Vs Design Dialogues India Pvt. Ltd. (Supreme Court of India)

Merely because similar matters are pending is not a ground to grant leave and take the matter when the authorities have been negligent in filing the appeal. We have repeatedly emphasized that unless the case is brought within the parameters of Chief Post Master General & Ors. v. Living Media India Ltd. & Anr. –(2012) 3 SCC 563, we would...

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Reviving of case after 18 years of issuance of SCN unjustified

Maxcare Laboratories Ltd. Vs Joint Commissioner (Orissa High Court)

Reviving of assessee's case after 18 years, the Opposite Parties had acted unreasonably particularly since assessee could not have reasonably expected that the proceedings against it would be kept alive for these many years without any action being taken and also, assessee could not be expected to preserve its records for these many years...

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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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