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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 3657 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 3153 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 20988 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 3342 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 3594 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 96 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 117 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 213 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


Mere Washing, Melting & packing of Bees wax not amounts to Manufacture

September 6, 2019 684 Views 0 comment Print

CESTAT Mumbai held that merely because certain processes are carried out on the raw bees wax to make the product in a presentable and better marketable form, without significant change in the character and use between the raw bees wax and the cleaned/purified bees wax, the processes undertaken cannot result in manufacture.

Adjudication of SCNs issued by DRI, DGCEI, SIIB, Preventive etc in light of judgement in case of M/s Mangali Impex -reg.

September 3, 2019 4335 Views 0 comment Print

References have been received in the Board regarding the adjudication of cases wherein the Show Cause notices issued by DRI, DGCEI, SIIB, Preventive etc. pertaining to the duty demand prior to 08.04.2011 were kept in Call book, in light of the order dated 03.05.2016 of the Hon’ble Delhi High Court in the case of M/s Mangali Impex.

PPT on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

August 31, 2019 16341 Views 2 comments Print

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019  as introduced vide THE FINANCE (NO.2) ACT, 2019 wef 1-9-2019 Objectives ♦ One time measure for liquidation of past disputes of central excise and service tax ♦ To provide an opportunity of voluntary disclosure to,non-compliant taxpayers. Cases covered under the Scheme… √A show cause notice or appeals arising out […]

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 opens on 01.09.2019

August 31, 2019 6900 Views 2 comments Print

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Opens on : 01.09.2019 Closes on : 31.12.2019 I. Applicability: Disputes, Arrears and amounts payable under Central Excise Act & Ch.V of FA,1994 (Service Tax) and other Acts as detailed in Section 122. II. Authority: a) Sections 120 to 135 of the FA, 2019. {Mentioned as Sections} b) […]

SVLDRS declarations to be handled by Designated Committees

August 30, 2019 4686 Views 0 comment Print

As you may be aware. the `Sabka Vishwas Legacy Dispute Resolution Scheme’ will come into effect on 1st September 2019. There will be two Designated Committees in each Commissionerate to handle the declarations made under this scheme. DIRECTORATE GENERAL OF SYSTEMS & DATA MANAGEMENT CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS 4th & 5th Floor, […]

Note on Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019

August 29, 2019 18939 Views 3 comments Print

Note on Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 and Rules thereon Update Source : Notification No. 04/2019 Central Excise-NT and Notification No. 05/2019 Central Excise-NT , Central govt. has notified Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and […]

Sabka Vishwas (Legacy Dispute Resolution) Schemes 2019

August 29, 2019 1389 Views 0 comment Print

Hon Finance Minister Smt. Nirmala Sitharaman had announced SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 for unblocking Rs. 3.85 Lacs Cr in pending litigation relating to Excise & Service Tax etc. at various levels from SCN stage to adjudication pending upto Supreme Court. Date has been notified for start of the scheme and rules are […]

Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

August 27, 2019 22776 Views 1 comment Print

Circular No. 1071/4/2019-Central Excise.8 F. No. 267/78/2019/CX-8-Pt.III Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Dated, the 27th August, 2019 To The Principal Chief Commissioners/ Chief Commissioners (All) The Principal Director Generals/ Director Generals (All) Dear Madam/Sir, I am directed to state that the Government has announced the […]

Text of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

August 26, 2019 5463 Views 0 comment Print

CHAPTER V SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 120. Short title and commencement. (1) This Scheme shall be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereafter in this Chapter referred to as the “Scheme”). (2) It shall come into force on such date as the Central Government may, by notification in the […]

Sabka Vishwas – Legacy Dispute Resolution Scheme notified ; to be operationalized from 1st September 2019

August 25, 2019 1167 Views 0 comment Print

Sabka Vishwas – Legacy Dispute Resolution Scheme notified ; to be operationalized from 1st September 2019 Government expects Scheme to be availed by large number of taxpayers for closing their pending disputes relating to legacy Service Tax and Central Excise cases. In the Union Budget 2019-20, the Hon’ble Finance Minister announced the Sabka Vishwas Legacy […]

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