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 Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, a...
Excise Duty : CESTAT Chandigarh set aside a ₹55.01 lakh excise duty demand, holding Section 11D cannot apply to collections made before 20 Sep...
Excise Duty : CESTAT Bangalore set aside excise duty demand, interest and penalty, holding allegations of clandestine removal and undervaluation...
Excise Duty : CESTAT Delhi set aside Cenvat credit recovery, holding third-party statements without cross-examination and corroborative evidence...
Excise Duty : CESTAT Kolkata held crushing and screening alone do not convert iron ore into concentrate under Chapter Note 4, making excise duty...
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...
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...
Excise Duty : Notification No. 35/2026 extends the Road and Infrastructure Cess exemption on petrol and diesel exports by Public Sector Oil Comp...
Excise Duty : Notification No. 34/2026-Central Excise expands the specified country list in paragraph 2(b) by including Maldives and Mauritius. ...
Excise Duty : Notification No. 33/2026 extends the SAED exemption on ATF exports by Public Sector Oil Companies to Mauritius and Maldives. The a...
CESTAT held that the appellant produced sufficient contractual and documentary evidence to establish that the incidence of OID Cess had not been passed on to the buyer. It therefore rejected the Department’s plea of unjust enrichment.
CESTAT Ahmedabad held that sugar exported out of India was exempt from the whole of the sugar cess under the 1993 exemption notification. Since the exports were undisputed, the Tribunal set aside the demand, interest, and penalty.
CESTAT Ahmedabad held that bagasse is an agricultural waste and not a manufactured product, making Rule 6 of CENVAT Credit Rules inapplicable. Tribunal upheld Commissioner (Appeals)’ order and dismissed Revenue’s demand for credit reversal, interest, and penalty.
CESTAT Allahabad held that interest under Section 11BB becomes payable after three months from the date of the refund application, not from the appellate order granting refund. The Tribunal awarded statutory interest on the delayed refund while rejecting the claim for interest on interest.
CBIC has amended Notification No. 08/2026-Central Excise to revise the SAED rate on ATF exports outside India to Rs. 12.5 per litre from June 16, 2026.
CBIC has amended Notification No. 06/2026-Central Excise to revise the SAED rate on diesel exports outside India to Rs. 14 per litre from June 16, 2026.
CESTAT Ahmedabad ruled that Cenvat Credit cannot be retained when based on invoices issued by fake or non-existent suppliers. The Tribunal held that the assessee failed to verify supplier identity as required under Rule 7(2).
The Tribunal held that Rule 11(3) does not apply where common inputs are used for both exempted and dutiable products. Credit balances could continue to be utilised for payment of duty on dutiable goods.
The Supreme Court held that a stay on recovery proceedings only suspends enforcement and does not wipe out the obligation to pay interest on excise arrears. The beneficiary of an interim order must restore the successful party to the position it would have occupied otherwise.
The Court held that penal interest could not be imposed after the petitioner had paid the admitted dues and the earlier dismissal order had been recalled. The ruling turned on the specific facts of the case and was declared non-precedential.
