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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 3804 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 3396 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 828 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 621 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 21336 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 3586 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 594 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 3654 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 2058 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 4050 Views 0 comment Print


Latest Judiciary


Gujarat HC Allows CENVAT Re-Credit After Cash Payment Through PLA to Prevent Double Recovery

Excise Duty : Gujarat HC quashed rejection of ₹3.74 crore re-credit and directed credit restoration, holding PLA payment could not result in d...

July 12, 2026 42 Views 0 comment Print

Post-Manufacture Type Test Charges Excluded from Excise Value: CESTAT Mumbai

Excise Duty : CESTAT Mumbai set aside excise demand, holding optional type test charges collected separately after manufacture are not includibl...

July 12, 2026 60 Views 0 comment Print

Waste & Scrap Not Manufactured Goods Under Rule 6(3): CESTAT Delhi

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...

July 12, 2026 213 Views 0 comment Print

Excise Valuation Rule 8 Inapplicable to Prototype Vehicle Testing Clearances: CESTAT Mumbai

Excise Duty : CESTAT Mumbai set aside excise demands, holding Rule 8 inapplicable as prototype vehicles cleared for testing were not used in fur...

July 12, 2026 42 Views 0 comment Print

CENVAT Credit Denial Set Aside on Air Separation Plant Goods: CESTAT Hyderabad

Excise Duty : CESTAT Hyderabad allowed CENVAT credit on goods used for an Air Separation Plant, held ownership irrelevant, demand time-barred, a...

July 11, 2026 96 Views 0 comment Print


Latest Notifications


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 231 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 195 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 333 Views 0 comment Print

CBIC Extends RIC Exemption on PSU Petrol & Diesel Exports to Mauritius & Maldives

Excise Duty : Notification No. 34/2026-Central Excise expands the specified country list in paragraph 2(b) by including Maldives and Mauritius. ...

June 30, 2026 135 Views 0 comment Print

CBIC Extends SAED Exemption on PSU ATF Exports to Mauritius & Maldives

Excise Duty : Notification No. 33/2026 extends the SAED exemption on ATF exports by Public Sector Oil Companies to Mauritius and Maldives. The a...

June 30, 2026 162 Views 0 comment Print


CESTAT Allows Cash Refund of CENVAT Credit (CVD/SAD) Paid Post-GST for Advance License Default, Citing Section 142 CGST Act

May 7, 2025 1470 Views 0 comment Print

CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default under Section 142 CGST Act.

Govt cannot Pursue Pre-IBC Dues After IBC Resolution Plan Approval: CESTAT Chennai

May 6, 2025 357 Views 0 comment Print

CESTAT Chennai dismisses tax appeals against Orchid Healthcare, ruling pre-resolution government dues not in NCLT plan are extinguished, citing Supreme Court.

Reclassification Unsustainable Without Furnishing relied upon Test Report: SC

May 3, 2025 549 Views 0 comment Print

Supreme Court held that re-classifying products based on the test report, which was leading to consequential differential duty demand, was not furnished to the appellant hence the same was in clear violation of principles of natural justice.

Excise Duty: Cross-Examination Rights Upheld by Supreme Court

April 26, 2025 4548 Views 0 comment Print

Supreme Court rules against denial of cross-examination in excise duty case (Andaman Timber vs Commissioner), citing natural justice violation.

Gujarat HC Imposes Token Cost on Department for Ignoring CESTAT Directions

April 24, 2025 663 Views 0 comment Print

Gujarat High Court held that imposed a token cost of Rs. 1,000 on department for disregarding the directions by Central Excise and Service Tax Appellate Tribunal [CESTAT] and matter remanded for fresh de novo order.

Packing & Labeling of O‑Rings Not Manufacturing—No Excise Duty Payable

April 19, 2025 699 Views 0 comment Print

Explore Schrader Duncan Ltd vs Commissioner of Central Excise case where ‘O’ rings’ packing and labeling were deemed non-manufacturing under Chapter 4016, absolving them from excise duty

Rebate claim rejection not justified as cenvat credit not lapsed in terms of rule 11(3)(i) of CCR, 2004

April 18, 2025 546 Views 0 comment Print

Madras High Court dismissed the writ appeals and held that rejection of rebate claim by taking stand that cenvat credit has lapsed in view of rule 11(3)(i) of the Cenvat Credit Rules, 2004 [CCR 2004] is not tenable.

Interest Payable Only from Date of Wrong CENVAT Credit Utilization: CESTAT Chennai

April 15, 2025 840 Views 0 comment Print

CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, interest liability, and penalty imposition.

Kerala HC Dismisses Customs Appeal for Non-Compliance of Pre-Deposit Rules

April 11, 2025 651 Views 0 comment Print

Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise Act. 

CBIC operationalised Interim Boards for Settlement

April 8, 2025 1953 Views 0 comment Print

CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners and chief commissioners as members.

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