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...
CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not invocable since there was no evidence of intention to evade payment of duty and suppression of facts.
Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notification dated 8 April 2025.
Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025.
CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached official Annexure.
CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own statutory framework. Cross-references to provisions under income tax law, without fulfilling distinct conditions under Central Excise Act, cannot justify a reassessment of excise duty
CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand against Alpha Industries set aside.
Delhi High Court quashed orders due to inordinate delay of more than 11 years in finalizing adjudication proceeding. Held that matters having financial liabilities or penal consequences cannot be kept unresolved for years.
Orissa High Court nullifies garnishee order against Iron Cementics India, citing lack of prior notice and confirming tax payment by assessee.
Delhi HC rules that CESTAT cannot dismiss an appeal solely due to pre-deposit being made in the wrong account. Case sent back for reconsideration on merits.
Delhi HC rules CESTAT cannot dismiss an appeal for incorrect pre-deposit allocation when rules were unclear, directing a fresh hearing on merits.
