Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
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...
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...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
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...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
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-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
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 ...
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 ...
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...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
Central Board of Excise and Customs has issued circular no. 1023/11/2016-CX dated 08/04/2016 to simplify the procedure of dealing with audit objections raised in indirect taxes by the office of CAG. The circular rescinds all the past Circulars and instructions and prescribes a new simplified and consolidated procedure.
The Commissioner has not taken into consideration the details of processed fabrics received by SCM and AP& Sons and not considered the evidences relied by the department and also white papers bearing the signature of Shri C. Manikandan
Notification No. 29/2015-Central Excise- New Delhi, the 22nd May, 2015 Central Government on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2005-Central Excise, dated the 1st March, 2005, published in the Gazette of India, Extraordinary, vide number G.S.R. 126(E), dated the 1st March, 2005, namely :-
Section 11A: Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded- a) Section 11A(5), 11A(6) and 11A(7) of the Excise Act contains the provisions relating to the category of cases where fraud, collusion, wilful mis-statement, etc., is involved but the details relating to the transactions are available in the specified record like reduced penalty of 50%, maximum penalty of 25% in cases where the duty amount, interest and reduced penalty is paid before issuance of SCN etc.
Notification No. 15/2015-Central Excise (N.T.) Dated: May 19, 2015- Amends notification no. 12/2014 CE(NT) – Refund of Unutilized Cenvat Credit under Rule 5B of Cenvat Credit to the Service Provider – No refund in respect of supply of manpower for any purpose or security services w.e.f. 1-6-2015
Notification No. 14/2015-Central Excise (N.T.)), Dated: May 19, 2015 Amends Rule 6 of the Cenvat Credit Rules, 2004 – Rate of amount of reversal of Credit increased from 6% to 7% with effect from 1st of June, 2015.
SLP proposals are to be sent in case adverse judgments relate to the following, irrespective of the amount involved: (a) Where the constitutional validity of the provisions of an Act or Rule is under challenge; and (b) Where Notification/Instruction/Order or Circular has been held to be illegal or ultra vires.
Notification No. 28/2015-Central Excise Amendment in Notification No. 22/2003 and 23/2003- Central Excise, dated the 31st March, 2003. Central Government, on being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, Ministry of Finance (Department of Revenue), specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table, namely:-
The Exemption Notification exempted goods falling under Heading 87.03 of the Central Excise Tariff Act, 1985 and consequently, duty payable was 40%. However, proviso to the Exemption Notification gives exemption of duty of 10% to the manufacturer of particular goods, namely, saloon cars, if such saloon cars are used solely as taxis. This exemption was further subjected to the other conditions as was specified in the Exemption Notification.
Rule 3(7)(b) of the CCR, 2004 has been amended vide Notification No.12/2015-Central Excise (N.T.), dated 30.04.2015 so as to allow utilisation of credit of Education Cess and Secondary & Higher Education Cess for payment of basic excise duty.
