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Excise Duty

Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment

Latest Articles


Windfall Tax and its implications

Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...

June 1, 2024 477 Views 0 comment Print

Challenging Excise Department’s Notice for Public Limited Company’s Change in Management via Director Rotation in West Bengal

Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...

April 26, 2024 285 Views 0 comment Print

Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...

February 29, 2024 495 Views 0 comment Print

IEC CODE: Way to Start International Trade

Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...

January 16, 2024 669 Views 3 comments Print

Unconstitutional Excise Duty Collection by Central Government: 16/09/2016 to 30/06/2017

Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...

August 31, 2023 1089 Views 0 comment Print


Latest News


SC Stays Variation of Stay Order in Marwadi Shares and Finance Ltd. Case

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...

June 6, 2024 519 Views 0 comment Print

CBIC Seeks Input on Draft Central Excise Bill 2024

Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...

June 4, 2024 399 Views 0 comment Print

SAMAY User Manual for Chief Commissioner/Commissioner/ADG/DG

Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...

December 18, 2023 471 Views 0 comment Print

Former Excise & Custom Superintendent Sentenced: Disproportionate Assets Case

Excise Duty : Special Judge in Ahmedabad sentences Shri Fauza Singh Pandher, former Superintendent of Central Excise & Customs, to five years im...

October 19, 2023 498 Views 0 comment Print

Deputy Commissioner & Family Sentenced/Fined in Assets Case

Excise Duty : Central Bureau of Investigation (CBI) has secured a conviction in a disproportionate assets case, sentencing former Deputy Commiss...

June 5, 2023 1215 Views 0 comment Print


Latest Judiciary


Minute Maid Nimbu Fresh Classifiable as fruit pulp or fruit juice based drink

Excise Duty : Read about CESTAT Hyderabads ruling on the classification of Minute Maid Nimbu Fresh by Hindustan Coca Cola Beverages Pvt. Ltd. un...

July 8, 2024 210 Views 0 comment Print

HC directs Reconsideration of L-10BB License Liquor Renewal Amid Policy Changes

Excise Duty : HC directs to reconsider the petitioner's application for the renewal of the L-10BB Liquor license in light of the compliance with...

July 2, 2024 108 Views 0 comment Print

Technical glitch in Payment: HC directs department to issue Form SVLDRS-4

Excise Duty : The court's decision centered around a technical issue hindering the petitioner from completing SVLDRS scheme's payment requiremen...

June 25, 2024 96 Views 0 comment Print

Non-Communication Leads to Lapse of SCN Transferred to Call Book

Excise Duty : Explore the Bombay High Court ruling on ICICI Home Finance vs Union of India, where non-communication led to show cause notices la...

June 25, 2024 174 Views 0 comment Print

Mere change in tariff classification due to processing not automatically translate to ‘manufacture’

Excise Duty : Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufact...

June 25, 2024 114 Views 0 comment Print


Latest Notifications


SAED on Petroleum Crude increased to ₹7000 per Tonne from 16.07.2024

Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...

July 15, 2024 78 Views 0 comment Print

Revised Monetary Limits for Adjudication in Central Excise for commodities

Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...

July 3, 2024 327 Views 0 comment Print

SAED on Petroleum Crude increased to ₹6000 per Tonne from 02.07.2024

Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...

July 1, 2024 183 Views 0 comment Print

SAED on Petroleum Crude Production Reduced to ₹3250 per Tonne from 15.06.2024

Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...

June 14, 2024 324 Views 0 comment Print

SAED on Petroleum Crude Production Reduced to ₹5,200 per Tonne from 01.06.2024

Excise Duty : Ministry of Finance amends No. 18/2022-Central Excise to reduce Special Additional Excise Duty on Petroleum Crude production. Read...

May 31, 2024 168 Views 0 comment Print


Group insurance service is admissible input service & credit allowed

April 16, 2021 1125 Views 0 comment Print

Explore the case of Solvay Specialities India Pvt Ltd vs C.C.E. & S.T.-Vadodara-II (CESTAT Ahmedabad). Detailed analysis of Cenvat Credit eligibility for Group Insurance Services, referencing legal precedents and judicial interpretations.

SCN without Mandatory pre-show cause notice consultation is not valid

April 16, 2021 11457 Views 0 comment Print

Back Office It Solutions Private Limited Vs Union of India & Ors. (Delhi high Court) We are of the view that the contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitioner-company and that having not being done in the instant matter, the proceedings initiated by the contesting respondents via […]

Benefit of conditional exemption Notification cannot be denied on pretext of unconditionally exempted

April 14, 2021 3051 Views 0 comment Print

The Hon’ble Tripura High Court in Union of India v. M/S. Dharampal Satyapal Ltd. [Central Excise Appeal No.01/2019 and Central Excise Appeal No.02/2019, dated March 22, 2021] upheld the judgment passed by the CESTAT, Kolkata allowing the assesse to avail the benefit of notification granting conditional exemption from the of the duties of excise/ other […]

Goods cannot be confiscated merely because excess stock of finished goods lying in factory

April 12, 2021 1215 Views 0 comment Print

Sky Alloys & Power Pvt. Ltd. Vs Assistant Commissioner (CESTAT Delhi) FULL TEXT OF THE CESTAT DELHI ORDER The appellant M/s Sky Alloys & Power Pvt. Ltd. are engaged in manufacture of Sponge Iron, MS Ingots and Silico Manganese. Their premises were got searched on 7 November 2015 and 8 November 2015 by the team of Preventive […]

Clandestine removal cannot be upheld merely based upon third party documents

April 12, 2021 1224 Views 0 comment Print

CESTAT Delhi sets aside demand based on third-party evidence. Adjudicating Authority warned on compliance. Read the full judgment details.

Excise due cannot be demanded on mere presumption without any evidence

April 8, 2021 1119 Views 0 comment Print

Supermax Personal Care Pvt. Ltd. Vs Union of India (Bombay High Court) In the order in original dated 20.11.2019 the adjudicating authority had recorded a clear finding that the only presumption for the demand was that because the maximum retail price of the goods manufactured at Una, Himachal Pradesh and those manufactured elsewhere by the […]

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

April 8, 2021 1047 Views 0 comment Print

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 February, 2018 and 13/2018- Central Excise, dated the 2nd February, 2018 to make […]

CESTAT cannot allege fraud on haphazard and hurried basis

April 6, 2021 672 Views 0 comment Print

Essel Propack Limited Vs Union of India and others (Bombay High Court) When the appeal of the petitioner was heard by the CESTAT, learned counsel for the petitioner furnished sample invoice copies to justify labour charges incurred. It was at that stage that the authorized representative of the department raised objection that such invoices could […]

SVLDR Scheme – Case of erroneous refund excluded even if SCN for same culminating in demand order

April 6, 2021 678 Views 0 comment Print

Saraswati Marble and Granite Industries Pvt. Ltd. Vs Union of India (Rajasthan High Court) Sabka Vishwas (LDR) Scheme – Case of erroneous refund excluded even if SCN for same culminating in demand order: Observing that as per Section 125(1)(d) of the Finance (No. 2) Act, 2019, a person who has been served with the notice […]

Voluntary recorded statements before Senior Intelligence Officer cannot constitute pre-SCN consultation

April 5, 2021 1353 Views 0 comment Print

Omaxe New Chandigarh Developers Pvt. Ltd. Vs Union of India & Ors (Delhi High Court) We are of the view that ‘voluntary statements’ recorded before the Senior Intelligence Officer cannot constitute pre-show cause notice consultation as envisaged in the paragraph 5 of the 2017 Master Circular. Consultation entails discussion and deliberation. There is back and […]

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