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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 3591 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 3027 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 681 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 570 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 20778 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 3499 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 513 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 3174 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 1860 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 3360 Views 0 comment Print


Latest Judiciary


CESTAT Allows Discount Abatement as One-to-One Correlation Held Impractical in Jewellery Trade

Excise Duty : CESTAT Chennai held that strict transaction-wise correlation between factory clearances and retail sales was impractical in the je...

May 22, 2026 72 Views 0 comment Print

Extended Limitation Cannot Be Invoked Merely Because Cenvat Credit Issue Was Detected During Audit: CESTAT Delhi

Excise Duty : The Tribunal held that invocation of the five-year limitation period requires proof of deliberate suppression or wilful misstateme...

May 22, 2026 78 Views 0 comment Print

CESTAT Allows Cenvat Credit as Granules Sent to Job Worker Were Not Traded Goods

Excise Duty : CESTAT Kolkata held that granules cleared to job workers for conversion into PPCP containers could not be treated as traded goods....

May 22, 2026 87 Views 0 comment Print

Buyer’s Premises May Qualify as Place of Removal in FOR Contracts: CESTAT Chennai

Excise Duty : Tribunal observed that where goods are sold on FOR destination basis, the buyer’s premises may constitute the place of removal. ...

May 22, 2026 93 Views 0 comment Print

CESTAT Allows CENVAT Credit on GTA Services Due to FOR Destination Sales

Excise Duty : CESTAT Chennai held that CENVAT credit on outward transportation and insurance services cannot be denied where goods are sold on F...

May 20, 2026 468 Views 0 comment Print


Latest Notifications


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 16, 2026 231 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 16, 2026 345 Views 0 comment Print

Govt Revises RIC on Diesel Exports to Nil from May 1

Excise Duty : Notification No. 21/2026-Central Excise revises the RIC rate on exports of high-speed diesel oil outside India to Nil, effective M...

April 30, 2026 234 Views 0 comment Print

Govt revises SAED rates on exports of ATF outside India to Rs. 33 per litre

Excise Duty : Notification No. 20/2026-Central Excise revises the SAED rate on exports of ATF outside India to Rs. 33 per litre, effective May 1...

April 30, 2026 222 Views 0 comment Print

Govt Revises SAED on High-Speed Diesel Exports to Rs. 23 from 1st May 2026

Excise Duty : Notification No. 19/2026-Central Excise revises the SAED rate on exports of high-speed diesel oil outside India to Rs. 23 per litr...

April 30, 2026 294 Views 0 comment Print


CESTAT Mumbai Upholds Exclusion of Goa VAT NPV Subsidy from Excise Duty Valuation

September 5, 2025 528 Views 0 comment Print

CESTAT Mumbai dismisses a revenue appeal, confirming that VAT/sales tax subsidies under the Goa scheme are not to be included in the assessable value for central excise duty.

Excise Duty Pre-Deposit Mandatory, Partial Waiver Not Allowed: Delhi HC

September 3, 2025 417 Views 0 comment Print

The Delhi High Court has denied a request for a pre-deposit waiver for a CESTAT appeal but granted the petitioner, N.K. Sharma, an extension to pay the remaining amount.

CENVAT Credit Refund was permissible even when exported output service was not being taxable

August 28, 2025 1080 Views 0 comment Print

Refund of CENVAT Credit was permissible on input services used in export, even if the exported output service was not taxable during the relevant period.

CENVAT Credit on insurance and authorized service station allowed: CESTAT Chandigarh

August 25, 2025 432 Views 0 comment Print

CESTAT Chandigarh held that CENVAT Credit of input services i.e. insurance and authorized service station cannot be denied as services are availed before 01.04.2011 and used for furtherance of business.

Pre-Deposit Mandatory for Excise Appeal, Financial Hardship No Excuse: SC

August 20, 2025 1575 Views 0 comment Print

The Supreme Court of India rules that financial hardship is not a valid ground to waive or reduce the mandatory pre-deposit for filing an appeal.

Management or Business Consultant and Business Support Service qualifies as input services hence CENVAT admissible

August 18, 2025 399 Views 0 comment Print

CESTAT Chennai held that CENVAT Credit in respect of service tax paid on input services i.e. Management or Business Consultant’s Service’ and ‘Business Support Service’ is duly eligible. Accordingly, disallowance of credit set aside.

Excise Demands Extinguished by NCLT Order: Telangana HC

August 5, 2025 345 Views 0 comment Print

Telangana High Court disposes of excise appeal against Sirpur Paper Mills, citing NCLT order approving resolution plan that extinguished all indirect tax dues.

Criminal Trial Under Excise Act can continue Despite Quashed Adjudication: SC

August 5, 2025 717 Views 0 comment Print

Supreme Court rules criminal prosecution can proceed despite quashed departmental adjudication, if complaint is based on independent investigation.

CESTAT Grants Interest on Sanctioned CENVAT Refund Claim for Delay Beyond Three Months

July 26, 2025 465 Views 0 comment Print

CESTAT Delhi rules BHEL is entitled to 6% interest on delayed CENVAT refund, overturning Commissioner (Appeals) decision.

Clandestine removal cannot be proved on the basis of loose sheets and pocket dairy

July 25, 2025 1071 Views 0 comment Print

CESTAT Kolkata held that charge of clandestine removal and duty demand thereon merely on the loose sheets and pocket dairy without any corroborative evidence cannot be sustained in the eye of law. Accordingly, appeal allowed.

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