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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


Excise Duty Cut on Petrol and Diesel: A Bold Governance Move Amid War

Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...

March 27, 2026 3654 Views 0 comment Print

Notes on Health Security se National Security (HSsNS) Cess Act, 2025

Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...

January 18, 2026 3150 Views 1 comment Print

Interest on Excise Duty Not Payable in Revenue-Neutral Situations: Calcutta HC

Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...

January 16, 2026 729 Views 0 comment Print

Bought-Out Items Excluded from Excise Value for CKD Plant Supplies: SC

Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...

December 17, 2025 585 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 20982 Views 2 comments Print


Latest News


CBI Court Sentences Ex-Central Excise Officer

Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...

February 28, 2026 3529 Views 0 comment Print

Central Excise and Service Tax Inspector Jailed for Disproportionate Assets

Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...

January 7, 2026 537 Views 0 comment Print

FAQs for Health Security se National Security (HSNS) Cess Act, 2026 & HSNS Cess Rules, 2026

Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...

January 5, 2026 3339 Views 0 comment Print

FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 1908 Views 0 comment Print

CESTAT Guidelines for Online Filing of Appeals

Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...

October 1, 2025 3591 Views 0 comment Print


Latest Judiciary


CENVAT Credit Demand Set Aside as Export Turnover Cannot Be Included in Exempted Turnover

Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...

June 8, 2026 87 Views 0 comment Print

Excise Penalty Quashed as Duty and Interest Were Paid Before Show Cause Notice

Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...

June 7, 2026 93 Views 0 comment Print

CESTAT Allows Appeal as Export Turnover Cannot Be Added for Rule 6 Credit Reversal

Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...

June 5, 2026 324 Views 0 comment Print

CESTAT Allows Appeals as Manufacturer & Marketing Company Were Not Related Persons

Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...

June 5, 2026 87 Views 0 comment Print

CESTAT Allows Appeal as Manufacturer & Marketing Company Were Not Related Persons

Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...

June 5, 2026 111 Views 0 comment Print


Latest Notifications


Lakshadweep Introduces New Excise Law to Regulate Liquor Trade and Consumption

Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...

June 6, 2026 219 Views 0 comment Print

Govt Revises ATF Export Duty Rate From 1 June 2026

Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...

May 30, 2026 186 Views 0 comment Print

Govt Revises SAED Rates on Petrol and Diesel Exports WEF 1st June 2026

Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...

May 30, 2026 210 Views 0 comment Print

Govt Raises SAED on ATF Exports to Rs. 16 per Litre from 16 May 2026

Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...

May 15, 2026 336 Views 0 comment Print

SAED on Petrol and Diesel Exports Revised from 16 May 2026

Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...

May 15, 2026 483 Views 0 comment Print


CESTAT explains Section 11BB provisions related to Interest on delayed refunds

June 29, 2022 6534 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling in Bhilosa Industries Pvt. Ltd. vs. C.C.E. & S.T. case, clarifying interest on delayed refund under Section 11BB of the Central Excise Act, 1944.

CESTAT upheld penalty for issue of Invoices without Movement of Goods

June 29, 2022 780 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling on Steel & Metals Co. penalty for CENVAT invoicing violations. Understand the case, analysis, and the implications of Rule 26.

Criminal Proceedings cannot be quashed merely for Stay by CESTAT: SC

June 29, 2022 591 Views 0 comment Print

High Court was incorrect and wrong in quashing the criminal prosecution only on the ground that the tribunal has granted stay, subject to condition of pre-deposit, of the recovery of the tax and the penalty amount.

Smuggling of liquor in BIhar: HC grants Bail to driver of truck

June 29, 2022 2823 Views 0 comment Print

Explore the Patna High Court decision granting provisional bail to Rahul Yadav in an Excise Case involving illicit liquor. Case details, analysis, and conditions for bail.

No penalty under Rule 26 of Central Excise Rules, 2002 if goods were supplied with invoice

June 29, 2022 1152 Views 0 comment Print

Explore the CESTAT Ahmedabad decision in Atul Parekh vs. C.C.E. & S.T. case. Penalties under Rule 26 for abetment in fraudulent Cenvat Credit nullified. Case details and analysis.

Cenvat credit cannot be denied merely for availment on photo copies of invoices

June 28, 2022 2298 Views 0 comment Print

CESTAT Ahmedabad ruled in favor of DKNV Engineering Pvt Ltd, stating that credit denial based on photocopies of invoices is a procedural lapse, not a valid reason.

Customs: Section 61(1) not provide for use of goods in manufacture

June 28, 2022 705 Views 0 comment Print

Lonsen Kiri Chemical Industries Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In the present case, the assessee being 100% EOU, imported goods exempted under Notification No. 50/2003-Cus. There is no dispute about the intention of the said goods to be used in the manufacture of final product in the 100% EOU unit […]

Excise duty not payable on TCS collected from buyer of scrap

June 28, 2022 594 Views 0 comment Print

Yashraj Containeurs Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) Revenue sought to include the TCS collected by the appellant from the buyer of scrap in the assessable value for charging Excise Duty. The said TCS is collected and deposited to the income tax department in terms of Section 206C of Income Tax Act, 1961. From […]

No Recovery from sanctioned refund when Assessee already paid pre-deposit of 7.5% or 10%

June 28, 2022 1233 Views 0 comment Print

Bayer Vapi Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT find that the sanctioning authority appropriated the demand of Rs.4,50,572/-from the sanctioned rebate claim, the said appropriated amount is towards penalty and interest in a demand case whereas, the appellant had deposited the entire duty amount. When the appropriation was done against the demand […]

CESTAT allows refund of CVD & SAD paid during GST regime for import made pre June 2017

June 27, 2022 2073 Views 0 comment Print

Explore the case of ITCO Industries Ltd. vs. GST Commissioner, CESTAT Chennai’s verdict on GST refund denial, advance authorizations, and compliance issues. Get insights into the legal analysis and its implications.

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