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Excise Duty

Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment

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 3591 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 3027 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 681 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 570 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 20781 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 3499 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 513 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 3174 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 1860 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 3360 Views 0 comment Print


Latest Judiciary


CESTAT Allows Discount Abatement as One-to-One Correlation Held Impractical in Jewellery Trade

Excise Duty : CESTAT Chennai held that strict transaction-wise correlation between factory clearances and retail sales was impractical in the je...

May 22, 2026 75 Views 0 comment Print

Extended Limitation Cannot Be Invoked Merely Because Cenvat Credit Issue Was Detected During Audit: CESTAT Delhi

Excise Duty : The Tribunal held that invocation of the five-year limitation period requires proof of deliberate suppression or wilful misstateme...

May 22, 2026 78 Views 0 comment Print

CESTAT Allows Cenvat Credit as Granules Sent to Job Worker Were Not Traded Goods

Excise Duty : CESTAT Kolkata held that granules cleared to job workers for conversion into PPCP containers could not be treated as traded goods....

May 22, 2026 87 Views 0 comment Print

Buyer’s Premises May Qualify as Place of Removal in FOR Contracts: CESTAT Chennai

Excise Duty : Tribunal observed that where goods are sold on FOR destination basis, the buyer’s premises may constitute the place of removal. ...

May 22, 2026 93 Views 0 comment Print

CESTAT Allows CENVAT Credit on GTA Services Due to FOR Destination Sales

Excise Duty : CESTAT Chennai held that CENVAT credit on outward transportation and insurance services cannot be denied where goods are sold on F...

May 20, 2026 468 Views 0 comment Print


Latest Notifications


Govt Raises SAED on ATF Exports to Rs. 16 per Litre from 16 May 2026

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...

May 16, 2026 231 Views 0 comment Print

SAED on Petrol and Diesel Exports Revised from 16 May 2026

Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...

May 16, 2026 345 Views 0 comment Print

Govt Revises RIC on Diesel Exports to Nil from May 1

Excise Duty : Notification No. 21/2026-Central Excise revises the RIC rate on exports of high-speed diesel oil outside India to Nil, effective M...

April 30, 2026 234 Views 0 comment Print

Govt revises SAED rates on exports of ATF outside India to Rs. 33 per litre

Excise Duty : Notification No. 20/2026-Central Excise revises the SAED rate on exports of ATF outside India to Rs. 33 per litre, effective May 1...

April 30, 2026 222 Views 0 comment Print

Govt Revises SAED on High-Speed Diesel Exports to Rs. 23 from 1st May 2026

Excise Duty : Notification No. 19/2026-Central Excise revises the SAED rate on exports of high-speed diesel oil outside India to Rs. 23 per litr...

April 30, 2026 294 Views 0 comment Print


No clubbing of clearance values of proprietor and Pvt Ltd. Company for excise duty determination

September 25, 2024 381 Views 0 comment Print

Clubbing of clearance values of proprietorship and Pvt Ltd Company for the purpose Excise Duty Assessment was remanded back to Tribunal on the basis of the principle as to whether the order assailed suffered from perversity or not.

Interest Mandatory on Refundable Pre-Deposit of Appeal, Regardless of Claim

September 20, 2024 2628 Views 0 comment Print

The CESTAT ruled that interest on refundable pre-deposits is mandatory, regardless of whether it’s claimed, in the India Yamaha Motor Pvt. Ltd. case.

MOOWR Scheme: Unlocking Manufacturing Opportunities

September 19, 2024 4572 Views 0 comment Print

The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facing practical challenges.

Windfall tax on crude petroleum reduced to Rs. Nil per tonne wef 18.09.2024

September 17, 2024 726 Views 0 comment Print

The Ministry of Finance reduces the excise duty to nil per tonne for an item under Notification No. 25/2024, effective 18th September 2024.

Extended Demand Period unsustainable Without Tax Evasion Intent

September 17, 2024 1086 Views 0 comment Print

CESTAT ruled extended demand period unsustainable without proven intent to evade tax, setting aside Rs. 11 Cr excise duty demand on Kanoria Energy & Infrastructure.

Penalty u/s. 11AC(1)(a) leviable due to shortage detected during search: CESTAT Delhi

September 16, 2024 537 Views 0 comment Print

CESTAT Delhi held that imposition of penalty under section 11AC(1)(a) of the Central Excise Act, 1944 mandatory on account of shortage detected during the course of search. Accordingly, penalty upheld.

CESTAT Mumbai orders Pre-deposit refund verification, remanded case for fresh proceedings

September 11, 2024 729 Views 0 comment Print

CESTAT Mumbai directs refund verification of ₹24 lakhs pre-deposit in Shiva Steel Industries case, remanding for fresh proceedings and verification of documents.

Settled refund claims remain unaffected by SC ruling that overrules a prior judgment

September 10, 2024 939 Views 0 comment Print

The Sikkim High Court dismissed an appeal by the Commissioner of Central Goods and Services Tax and Central Excise, upholding a refund claim by Alkem Laboratories Ltd. The court rejected the appellant’s attempt to reopen a settled matter and imposed a cost on the appellant, which was later waived.

Extended period not invocable as notice didn’t alleged wilful suppression and misstatement

September 6, 2024 876 Views 0 comment Print

Guwahati High Court held that invocation of extended period of limitation unjustified as entire details of availment of CENVAT Credit disclosed in STR-3 return and there is no allegation of wilful suppression and misstatement with intent to evade service tax in notice.

Calcutta HC Upholds CESTAT’s Dropping of Demand Despite Lack of Survey Report

September 4, 2024 585 Views 0 comment Print

Calcutta HC affirms CESTAT’s ruling, rejecting revenue’s appeal against CENVAT duty remission under Rule 21 due to insufficient evidence.

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