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 : Gujarat HC quashed rejection of ₹3.74 crore re-credit and directed credit restoration, holding PLA payment could not result in d...
Excise Duty : CESTAT Mumbai set aside excise demand, holding optional type test charges collected separately after manufacture are not includibl...
Excise Duty : CESTAT Delhi set aside Rule 6 demands, holding job work under Notification 214/86-CE is not an exempted service and waste and scra...
Excise Duty : CESTAT Mumbai set aside excise demands, holding Rule 8 inapplicable as prototype vehicles cleared for testing were not used in fur...
Excise Duty : CESTAT Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, a...
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...
Notification No. 33/2026 extends the SAED exemption on ATF exports by Public Sector Oil Companies to Mauritius and Maldives. The amendment is effective immediately.
Notification No. 32/2026 extends the SAED exemption on exports of petrol and diesel by Public Sector Oil Companies to Mauritius and Maldives. The amendment takes immediate effect.
Notification No. 03/2026 amends Rules 18 and 19 of the Central Excise Rules, 2017 by adding Maldives and Mauritius. The changes take effect immediately.
CESTAT Chennai held that refund cannot be denied merely because invoices do not mention batch numbers if the required correlation is established through contemporaneous records. The matter was remanded for limited verification.
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.
