Excise Duty

An open letter to Union Minister of Finance for opening a window to pay under SVLDRS

Memorandum seeking a special measure for the opening of Limited Time Window to process of Payment of Taxes under Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS)...

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SVLDRS 2019- A Scheme to reduce litigation is creating litigation of its own

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – A scheme which was intended to substantially scale down pending litigations under IDT, led to litigation of its own Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 announced as Dispute Resolution cum Amnesty Scheme by Hon’ble Finance Minister, Smt. Nirmala Sitharaman ...

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Can CESTAT condone delay in filing Appeal before Commissioner (Appeals) beyond time permitted under statute

Can CESTAT condone delay for filing of Appeal before Commissioner (Appeals) beyond permissible time limit prescribed under the statute? There are plethoras of cases where appellant was failed to file an appeal before Commissioner (Appeals) within the statutory time limit prescribed in the Act due to various reasons. These reasons can be d...

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Critical Analysis of Special Corona Fee Imposed by Delhi Govt. on Liquor

Critical Analysis of Special Corona Fee Imposed by Govt. of NCT Delhi On Liquor Amid the Pandemic, Government of NCT Delhi & other states are charging Special Fee under the heading of ‘Corona Fee’ on the sale of liquor. It is pertinent to note that Revenue Department, Government of NCT Delhi in exercise of the […]...

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Case Comment: Commissioner of Central Excise v. Uni Products India Ltd (SC)

While taxing manufacturing of goods in the indirect tax regime in India, the rate of duty varies depending on the type of good. Such goods are classified through chapter-headings and tariff item numbers or entries which provide a description of the type explaining its inherent character along with rate of duty. In the erstwhile regime, [&...

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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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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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Extended Period of Limitation Can’t be granted if there is No Suppression of Facts by Assessee

Commissioner of GST and Central Excise Vs. JSW Steel Limited (Madras High Court) - The issue under consideration is whether the an extended period of limitation of 5 years can be allowed to the Adjudicating Authority even if there is no suppression of facts made out against the Assessee?...

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SC allows withdrawal of Appeal for mere Excise Component under SVLDR Scheme, 2019

Sterlite Optical Technologies Ltd. Vs Commissioner of Customs & Central Excise (Supreme Court) - The issue under consideration is whether petitioner's request to withdraw appeal in respect of the excise component under Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, 2019 can be accepted by the court?...

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CBEC Letter cannot enlarge scope of exemption notifications

Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) - Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) It is pertinent to consider whether CBEC can enlarge or modify the scope of an exemption notification which is in the form of a subordinate legislation through a letter or circular. Taxing statutes have to be strictly construed and the power of taxati...

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Redemption Fine is covered under SVLDRS

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) - Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) When the respondents had issued show cause notice demanding excise duty together with confiscation of the goods in terms of Rule 25 (a) and (d) of the Central Excise Rules, 2002 and redemption fine in lieu of confiscation under...

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Person Eligible for SVLDRS, 2019 even if Amount quantified on or before 30.06.2019 gets Modified Subsequently

Seventh Plane Network Private ltd. Vs. Union of India & ORS. (Delhi High Court) - Seventh Plane Network Private ltd. Vs. Union of India & ORS. ( Delhi High Court) The issue under consideration is whether the petitioner was eligible to apply under the SVLDRS, 2019 even if the amount of duty involved in the audit had not been quantified before 30th June, 2019? High Court states...

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Provide details of declarants willing to pay dues as per SVLDRS 3

F. No. 267/65/2020-CX-8 - (14/07/2020) - As per the data consolidated on the basis of the report received from DG (Systems) and the Zonal Chief Commissioners of CGST & CX, (copy enclosed), it is revealed that an amount of Rs. 3972.01 crores in respect of 23,781 ARNs is pending realisation as on 01.07.2020...

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CBIC amends time lines under Sabka Vishwas Scheme (SVLDRS)

Circular No. 1071/4/2019-CX.8 - (29/05/2020) - CBIC Amends Circular No. 1071/4/2019-CX.8 dated 27th August, 2019  related to various timelines under Sabka Vishwas Scheme (SVLDRS) considering relaxation provided by Taxation and Others Laws (Relaxation of certain Provisions) Ordinance, 2020. Amendment to Circular No. 1071/4/2019-CX.8 F.No.267/78/...

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Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020

Notification No. 01/2020-Central Excise (N.T.)[G.S.R. 295(E)] - (14/05/2020) - These rules may be called the Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules, 2020. They shall come into force from the date of their publication in the official gazette....

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Amendment in the CESTAT Procedure Rules, 1982

Notification No. 01/2020-Central Excise - (11/05/2020) - ery Memorandum of Appeal or Cross Objection shall set forth concisely .ruid under distinct heads, the Statement of Facts and Grounds of Appeal or Grounds of Cross Objection, as the case may be, consecutively numbered and typed in double space of the paper. They shall also contain a valid mobile numb...

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Additional duty of excise on petrol & diesel increased by Rs. 8 per litre

Notification No. 06/2020-Central Excise [G.S.R. 279(E)] - (05/05/2020) - Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by Rs. 8 per litre vide Notification No. 06/2020-Central Excise dated 5th May, 2020. GOVERNME...

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Recent Posts in "Excise Duty"

Extended Period of Limitation Can’t be granted if there is No Suppression of Facts by Assessee

Commissioner of GST and Central Excise Vs. JSW Steel Limited (Madras High Court) - 

The issue under consideration is whether the an extended period of limitation of 5 years can be allowed to the Adjudicating Authority even if there is no suppression of facts made out against the Assessee?...

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Posted Under: Excise Duty | | ,

SC allows withdrawal of Appeal for mere Excise Component under SVLDR Scheme, 2019

Sterlite Optical Technologies Ltd. Vs Commissioner of Customs & Central Excise (Supreme Court) - 

The issue under consideration is whether petitioner's request to withdraw appeal in respect of the excise component under Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, 2019 can be accepted by the court?...

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Posted Under: Excise Duty | |

CBEC Letter cannot enlarge scope of exemption notifications

Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) - 

Sova Solar Ltd. Vs CCE & ST (CESTAT Kolkata) It is pertinent to consider whether CBEC can enlarge or modify the scope of an exemption notification which is in the form of a subordinate legislation through a letter or circular. Taxing statutes have to be strictly construed and the power of taxation lies with the […]...

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Posted Under: Excise Duty | | ,

Redemption Fine is covered under SVLDRS

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) - 

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) When the respondents had issued show cause notice demanding excise duty together with confiscation of the goods in terms of Rule 25 (a) and (d) of the Central Excise Rules, 2002 and redemption fine in lieu of confiscation under Rule-25 as goods were […]...

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Posted Under: Excise Duty | | ,

Person Eligible for SVLDRS, 2019 even if Amount quantified on or before 30.06.2019 gets Modified Subsequently

Seventh Plane Network Private ltd. Vs. Union of India & ORS. (Delhi High Court) - 

Seventh Plane Network Private ltd. Vs. Union of India & ORS. ( Delhi High Court) The issue under consideration is whether the petitioner was eligible to apply under the SVLDRS, 2019 even if the amount of duty involved in the audit had not been quantified before 30th June, 2019? High Court states that, the audit […]...

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Posted Under: Excise Duty | | ,

EC & SHEC balance as on 30.06.2017, which could not be transitioned to GST, is refunable: CESTAT

Bharat Heavy Electricals Ltd. Vs Commissioner CGST, Central Excise & Customs, (CESTAT Delhi) - 

Bharat Heavy Electricals Ltd. Vs Commissioner CGST, Central Excise & Customs, (CESTAT Delhi) There is no dispute that on 01/07/2017, the cesses credit validly stood in the accounts of the assessee and very much utilizable under the existing provisions. The appellants could not carry over the same under the GST regime. Thus the appella...

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SC explains Excise Valuation Principal for under Invoiced Goods pre & Post 01.07.2000

Commissioner of Central Excise, Customs & Service Tax Vs Cera Board and Doors (Supreme Court) - 

Commissioner of Central Excise Vs Cera Board and Doors (Supreme Court) In fine, these appeals are disposed of, confirming the impugned orders of CESTAT setting aside the Orders ­in­ Original passed by the Adjudicating Authorities and remanding the matters back for re­adjudication. However, while carrying out the exercise of re­adjudic...

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Posted Under: Excise Duty | |

An open letter to Union Minister of Finance for opening a window to pay under SVLDRS

Memorandum seeking a special measure for the opening of Limited Time Window to process of Payment of Taxes under Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS)...

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Posted Under: Excise Duty |

Solvency certificate can be insisted for Grant or Renewal of Excise Licenses of Liquor

Gopinath Sahu Vs Amar Kumar Mohanty (Orissa High Court) - 

whether the Government of Orissa in its Department of Excise can insist on furnishing Bank Guarantee, instead of Solvency certificate, for grant or renewal of Excise Licenses in respect of liquor?...

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Posted Under: Excise Duty | | ,

SVLDRS 2019- A Scheme to reduce litigation is creating litigation of its own

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – A scheme which was intended to substantially scale down pending litigations under IDT, led to litigation of its own Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 announced as Dispute Resolution cum Amnesty Scheme by Hon’ble Finance Minister, Smt. Nirmala Sitharaman ...

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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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