Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...
Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...
Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...
Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...
Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...
Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...
Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...
Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...
Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...
Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...
Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...
Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...
Punjab National Bank Vs Union of India & Ors. (Supreme Court of India) Evidently, prior to insertion of Section 11E in the Central Excise Act, 1944 w.e.f. 08.04.2011, there was no provision in the Act of 1944 inter alia, providing for First Charge on the property of the Assessee or any person under the Act […]
G.S. Pharmabutors Pvt. Ltd. Vs Additional Director General (CESTAT Delhi) There is no dispute that the appellant had undertaken the peripheral processes. Whether any other process or processes, apart from peripheral processes, had been undertaken by the appellant so as to amount to manufacture contemplated in section 2(f) of the Excise Act would have to […]
Vandana Global Ltd. Vs Commissioner (CESTAT Delhi) The appellant had paid the amount of pre-deposit at the rate of 10% of duty and penalty while filing appeal before the CESTAT over and above the 7.5% thereof as was paid while filling appeal before Commissioner (Appeals) against Order-in-Original No.115/Refund/AC/RD-I/2017 dated 10.04.2018 pursuant to the Show Cause […]
The Bombay Dyeing and Manufacturing Company Limited Vs Deputy Commissioner of CGST (Bombay High Court) The Petitioner has filed reply to the Show Cause Notice (SCN)within four weeks from the date of receipt of the said notice and did not get any further communication from the Respondent for hearing or any adjudication upon the said […]
Rungta Mines Limited Vs Commissioner of Central Goods & Services Tax and Central Excise (Jharkhand High Court) In the instant case, as per the case of the petitioner, the entire problem has cropped up due to non-receipt of the invoice in original from the port authorities although the port services were availed and payments for […]
SAC Industry Vs Commissioner of Central Excise, Customs and Service Tax (CESTAT Bangalore) The tenor of the Show Cause Notices, inter alia, that the name of the Women’s Society does not figure in any of the statutory documents, does not figure in the website of Sabari Soaps, that the labels and packing do not contain […]
Hindustan Zinc Ltd Vs Commissioner, Central Excise & CGST(CESTAT Delhi) The issue involved is whether the appellant-manufacturer of Lead and Zinc Concentrates which are dutiable whether they are entitled to refund of unutilized Cenvat credit of i) education cess ii) Secondary and Higher Education Cess, lying unutilized (credit balance) as on 30th June 2017. I […]
Balkrishna Industries Ltd. Vs Union of India (Rajasthan High Court) It appears quite undisputable that the petitioner had availed the facility of importing goods under advance licences without payment of duty. In some cases such advance licence were invalidated in order to procure raw material duty free from local manufacturers. Raw materials so procured were […]
Certain important changes under Central Excise related functionality incorporated in CBIC-ACES-GST Integrated Application w.e.f. JANUARY 2022: 1. New Account Head Code, namely, ‘00380416’ has been allotted in respect of Central Excise levy namely ‘Agriculture Infrastructure and Development Cess’ on permanent basis by Pr.CCA, CBIC vide. O.M.dated 29.12.2021. Please see under Central Excise> e-Payment menu > […]
UCC Infrastructure Pvt. Ltd. Vs UOI (Bombay High Court) In the facts of this case also the respondents had issued a summons only on 30th August, 2019 i.e. after 30th June, 2019 and thus summons issued after the cut-off date of 30th June, 2019 could not be the ground for declaring the application filed by […]
