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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 3588 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 3024 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 20772 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 69 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 69 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 342 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 allows refund claim for denied Cenvat credit under GST transition rules

June 13, 2025 885 Views 0 comment Print

Manufacturer’s refund claim for denied Cenvat credit under GST transition rules allowed by Tribunal, citing vested rights and procedural challenges.

Sprout Value Must Be Included in Malt’s Assessable Value: CESTAT Delhi

June 9, 2025 222 Views 0 comment Print

Delhi Tribunal confirms excise duty demand on malt manufacturer, ruling sprout sale proceeds must be included in assessable value.

Madras HC Orders CESTAT to Admit delayed Appeal against Undelivered Order

June 9, 2025 555 Views 0 comment Print

Madras High Court directs CESTAT to admit Sruthi Raj’s appeal after noting the Commissioner’s order was returned undelivered, overturning delay condonation rejection.

Statements Under Section 14 of Central Excise Act Invalid Without Section 9D Compliance

June 8, 2025 1164 Views 0 comment Print

CESTAT Delhi overturns central excise duty demand and penalties on Surya Wires, ruling that statements recorded under Section 14 cannot be relied upon without following Section 9D’s mandatory procedure.

Cenvat on Iron & Steel denied as usage for manufacture of capital goods not verified

June 6, 2025 729 Views 0 comment Print

CESTAT Allahabad held that Cenvat Credit on Iron & Steel is rightly denied in absence of the verification of the utilization of the same for manufacture of capital goods. Accordingly, order of lower authorities upheld.

Confiscation Upheld for Unauthorized Manufacture & Clearance of Pan Masala/Gutkha

June 3, 2025 627 Views 0 comment Print

CESTAT Delhi held that confiscation of goods justified as Pan Masala and Gutkha were clandestinely manufactured and cleared under different brands without authorization. Accordingly, order upheld and appeals dismissed.

Extended Period Not invocable Without Proof of Wilful Misstatement or Suppression

May 21, 2025 870 Views 0 comment Print

Calcutta High Court held that invocation of extended period of limitation without establishing wilful mis-statement and suppression of material facts with intent to evade payment of tax is not justifiable. Accordingly, entire order passed by adjudicating authority is set aside.

CESTAT overturns refund rejection citing under Protest payment & price regulation

May 18, 2025 648 Views 0 comment Print

CESTAT Delhi directs refund of Rs 107 crore deposited under protest by Barmer Lignite Mining Co, ruling unjust enrichment doctrine inapplicable due to regulated price.

CESTAT Allows Refund of excise duty under protest to Allied Chemical

May 18, 2025 603 Views 0 comment Print

CESTAT Delhi orders full refund of Rs. 9.35 Crore excise duty paid under protest by Allied Chemical, overturning denial based on Cenvat credit use and unjust enrichment.

Gujarat HC Interprets Adjournment Provision Under Excise Act

May 18, 2025 621 Views 0 comment Print

Gujarat High Court clarifies adjournment rules under Section 33A of the Central Excise Act, akin to CGST Act Section 75(5), allowing four hearing opportunities.

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