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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 3849 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 3524 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 879 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 631 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 21467 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 3618 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 664 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 4515 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 2132 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 4224 Views 0 comment Print


Latest Judiciary


P&H HC Allows CENVAT Credit on Materials Used to Fabricate Air Humidifier Ducts

Excise Duty : Punjab and Haryana HC allowed CENVAT credit on GP sheets, coils and aluminium sections used in air humidifier ducts, setting aside...

July 27, 2026 21 Views 0 comment Print

CESTAT Allows MODVAT Credit on DG Set Components Used for Power Generation

Excise Duty : CESTAT upheld MODVAT credit on DG set components used for electricity generation, affirming the Commissioner (Appeals) and dismiss...

July 27, 2026 43 Views 0 comment Print

Excise Commissioner Cannot Question HPC Eligibility Certificates: Gujarat HC

Excise Duty : Gujarat HC quashed a Central Excise show cause notice, holding the Commissioner lacked jurisdiction to question the exemption elig...

July 26, 2026 33 Views 0 comment Print

CESTAT Mumbai Denies Interest on Pre-Deposit Made Before Amended Section 35FF

Excise Duty : CESTAT Mumbai upheld denial of interest on a pre-deposit refund, holding the unamended Section 35FF applied as the deposit was mad...

July 26, 2026 11 Views 0 comment Print

CESTAT Quashes Service Tax Demand on Remuneration Paid to Whole-Time Directors

Excise Duty : CESTAT Kolkata sets aside service tax demand on whole-time directors' remuneration under RCM, holding it as salary under an employ...

July 26, 2026 21 Views 0 comment Print


Latest Notifications


SAED on Aviation Turbine Fuel Increased to ₹14.5/Litre from 16 July 2026

Excise Duty : Notification No. 39/2026 raises Special Additional Excise Duty on Aviation Turbine Fuel from ₹7.5 to ₹14.5 per litre with effe...

July 16, 2026 134 Views 0 comment Print

SAED Rates on Petrol and Diesel Revised from 16th July 2026

Excise Duty : Notification No. 38/2026 revises Special Additional Excise Duty on petrol to ₹2.5/litre and diesel to ₹15.5/litre from 16 July...

July 16, 2026 417 Views 0 comment Print

CBIC Revises SAED on ATF Exports to ₹7.5 Per Litre from 1st July 2026

Excise Duty : Notification No. 37/2026 revises the SAED rate on ATF exports outside India to Rs. 7.5 per litre. The revised rate takes effect fr...

June 30, 2026 321 Views 0 comment Print

SAED on Petrol & Diesel Exports Revised to ₹4 & ₹8.5 Per Litre from 1st July 2026

Excise Duty : Notification No. 36/2026 revises SAED rates on petrol and diesel exports outside India to Rs. 4 and Rs. 8.5 per litre. The revised...

June 30, 2026 316 Views 0 comment Print

Mauritius & Maldives Added to RIC Exemption for PSU Petrol & Diesel Exports

Excise Duty : Notification No. 35/2026 extends the Road and Infrastructure Cess exemption on petrol and diesel exports by Public Sector Oil Comp...

June 30, 2026 381 Views 0 comment Print


Test of marketability satisfies on being shown that product is capable of being sold and actual sale is irrelevant- SC

August 20, 2015 1503 Views 0 comment Print

The Hon’ble Supreme Court in the case of M/s Escorts Ltd. held that the test of marketability fairly satisfies when it is shown that the product is commercially known and being capable of bought and sold. The same not being actually sold is totally irrelevant.

Exemption notification to be strictly interpreted so as to leave no room for any extended meaning – SC

August 20, 2015 1870 Views 0 comment Print

Hon’ble Supreme court in the case of B.P.L. Limited Vs. CCE held that the benefit of exemption notification is available only when the conditions of notification are strictly met by the assessee and no benefit can be allowed by taking liberal view of any condition.

CENVAT credit eligible even if expenses are reimbursed by Parent company

August 20, 2015 3969 Views 0 comment Print

The appellant is engaged in the manufacture of motorcycle and procures the service of advertising agency for the purpose of advertising their final product. They pay the value of the services to the advertising agency along with the amount of Service Tax leviable thereon.

Valuation rules should not be invoked, if the transaction is done on arm’s length price even in case of related parties – SC

August 20, 2015 2622 Views 0 comment Print

In the case of Commissioner of Central Excise V/s. M/S. Detergents India Ltd., Supreme Court has held that in case of related party transactions, proviso (iii) of Section 4(1)(a) will not be applicable when there is no arrangement between Shaw the related parties to depress a price which is otherwise at arm’s length.

Recovery order passed without issue of show cause notice is illegal- SC

August 20, 2015 4926 Views 0 comment Print

The Hon’ble Supreme court in the case of M/s Dharampal Satyapal Ltd. held that the passing of recovery order without issuance of show cause notice is against the principles of law and thus, the proceedings initiated has no validity.

CESTAT has power to extend Stay beyond 365 days where delay in disposal of appeal is not attributable to the assessee

August 19, 2015 1974 Views 0 comment Print

Whether the CESTAT is empowered to grant or extend Stay of recovery of demand beyond 365 days from the date when the Stay Order was initially passed, notwithstanding that the delay in disposal of the appeal was not attributable to an assessee?

Can department force assesse to exercise a particular option under Rule 6 of CCR’04 in case of any procedural lapse?

August 18, 2015 1787 Views 0 comment Print

Reliance in this connection can be placed on the decision of Hon’ble CESTAT Mumbai in case of M/s Mercedes Benz India (P) Ltd vs CCEx [Appeal No E/85725/13-Mum] pronounced on 16-07-2015 wherein the appellant is a manufacturer of motor vehicle as well as engaged in trading of goods.

Section 11A not mandatory to be invoked for recovery of wrong refund- HC

August 14, 2015 1710 Views 0 comment Print

In the case of The Commissioner Customs & Central Excise V/s M/s. Panyam Cements & Minerals Industries Ltd. it was held that invoking Section 11A is not mandatory for recovering the wrong refund granted.

Section 11A mandatory for recovering refund granted pursuant to the order which subsequently declared as unsustainable – HC

August 14, 2015 652 Views 0 comment Print

In the case of The CC&CE V/s M/s. Panyam Cements & Minerals Industries Ltd., Kurnool, it was held by Andhra Pradesh High Court that invoking Section 11A is mandatory for recovering the refund granted pursuant to the adjudication order passed under section 11B which subsequently declared as unsustainable

Duty paid under mistake of law can be recovered only by resort to provisions of Section 11B

August 13, 2015 945 Views 0 comment Print

M/s. ITC Limited Vs. CESTAT, Bangalore (Andhra Pradesh High Court) Larger Bench of Supreme Court had categorically held that any duty paid under mistake of law can be recovered only by resort to the provisions of Section 11B of the Act.

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