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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 171 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 75 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


No excise duty u/s 11A for allegation of illicit clearing in absence of sufficient evidence relating to inflow of cash

November 7, 2023 243 Views 0 comment Print

No excise duty was leviable under section 11A of the Central Excise Act, 1944 on the allegation of illicit clearing as the department had miserably failed to substantiate the allegation of clandestine manufacture and clearance by any tangible or corroborative evidence

Excise Duty demand of approx. 24 Crores was quashed on amount recovered as Liquidated Damages due to non-violation of Rule 6

November 7, 2023 252 Views 0 comment Print

Excise duty demand of approximately 24 crores against Volkswagen India was quashed on the amount recovered as liquidated damages on the ground of non-violation of Rule 6 of the Central Excise Rules,2002 and in the event of rejection of the invoice value as transaction value, it was not open to the adjudicating authority to re-determine value without recourse to Rule 6 of Central Excise Rules.

Penalty under Rule 26 for Clandestine Removal justified if sufficient evidences exist

November 6, 2023 369 Views 0 comment Print

Penalty under Rule 26 was justified on the proof that there were sufficient evidences adduced to allege clandestine removal and appellant had in his statement recorded under section 14 while giving the details of working of the unit had admitted that he was actively involved in the working of the unit.

Zarda/jarda scented tobacco not being specified under MRP based assessment had to be assessed u/s 4 of CE Act

November 6, 2023 681 Views 0 comment Print

Supreme Court held that Notification No. 2 of 2006 dated 01.03.2006 didn’t specify the goods falling under CET SH 2403 9930, i.e., ‘zarda/jarda scented tobacco’, but it covers the goods falling under CET SH 2403 9910 i.e., ‘chewing tobacco’.

No Unjust Enrichment if Excise Duty Not Collected from Customers: CESTAT

November 6, 2023 231 Views 0 comment Print

The CESTAT Mumbai ruled in favor of Hindustan Coca Cola, allowing them a refund and rejecting the concept of unjust enrichment. Learn about the case and its implications.

Refund Claim Cannot Be Denied for failure to justify inability to utilize Cenvat credit

November 6, 2023 216 Views 0 comment Print

In this case study, explore the implications of the CESTAT’s ruling that a refund claim for CENVAT credit cannot be denied for failure to justify inability to utilize it

Excise Duty Exemption Granted: Certificates & Precedents Uphold Appellants’ Claim

November 6, 2023 312 Views 0 comment Print

CESTAT Mumbai adjudicates case of Cable Corporation of India Ltd. and Commissioner of Central Excise. Learn how certificates & precedents helped the appellants claim Excise Duty Exemption.

Input Services for Clearance of Final Products upto Place of Removal are Eligible for CENVAT Credit

November 6, 2023 201 Views 0 comment Print

CESTAT Mumbai allows CENVAT credit for services related to manufacturing and clearing final products up to the place of removal. A critical analysis of the JSW Steel Ltd vs. Commissioner of Central Excise case.

Supplier of chassis to body-builder who receives body-built vehicle is not manufacturer of body-built vehicle

November 6, 2023 438 Views 0 comment Print

CESTAT Kolkata held that the Appellant is merely supplies the chassis to body-builder and receives the body-built vehicle from the body-builder. Accordingly, Appellant is not the manufacturer of the body-built vehicle. Hence, demand of duty unsustainable.

Notification 01/10-CE Benefits eligible for production from Capacity Expansion After 06.02.2010

November 6, 2023 381 Views 0 comment Print

CESTAT Chandigarh held that benefit of notification no. 01/10-CE dated 06.02.2010 cannot be denied as commercial production from expanded capacity commenced on or after 06.02.2010.

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