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 Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : CESTAT Chandigarh held that the manufacturer and marketing company could not be treated as related persons under the Central Excis...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...
Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...
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...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
Compounded levy scheme was introduced in the Central Excise Law with the duty of Rs. 10000/- per machine per month in the year 1994. The scheme was simple with reasonable amount of duty, as such a no. of manufacturers of stainless steel patta-patti switched to it. Later on this duty was increased to Rs. 15000/- and then to Rs. 30000/-.
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India
CBEC had instructed that Customs and Central Excise offices throughout India will remain open on the holidays on 29, 30 and 31 March 2013. But Notice has been served on the Chairperson CBEC that members of the AICEIA will not attend office on 29th, 30th and 31st March’13. Copy of same is attached . Circle/Branch Secretaries are requested to serve notice immediately on these lines to Chief Commissioners/ Commissioners
CBEC has requested the Chief Commissioners of Central Excise & Customs to keep their offices open on 29th, 30th and 31st March and also to issue Trade Notices for the information of the Trade as it feels bulk of the Revenue is received at the end of the month.
The conclusion that mere non-payment of duties is equivalent to collusion or wilful misstatement or suppression of facts is untenable. If that were to be true, then, it was beyond understanding, which form of non-payment would amount to ordinary default ? Construing mere non-payment as falling under categories of ‘suppression’, ‘wilful misstatement’, etc. would leave no situation for which, ordinary limitation period may apply.
The Central Bureau of Investigation has arrested a Superintendent working in the Office of Commissioner of Central Excise, Thane-II, Mumbai, for demanding & accepting a bribe of Rs. 45,000/- from the Complainant.
Department is trying to impose Central Excise Duty on removal of Capital Goods after being used or cleared as waste or scrap through Cenvat Credit Rules, 2004, even when it is not fulfilling the basic condition of Manufacturing, which is unconstitutional.
We find merit in the submission of Mr. Apte that the order dated 18.10.2012 directing the petitioner to deposit of Rs.35 lacs is non speaking order. The impugned order does not consider and/or examine submission made by the petitioner in support of its prima facie case to take a prima facie view.
With effect from 1st day of July 2003, section 108 of The Finance (No. 2) Act, 2009 specifically confers power on the High Court to condone delay beyond the period of 180 days, if the High Court is satisfied that there is sufficient cause for not filing the same within the said period. Section 108 of the Finance (No. 2) Act, 2009 while inserting sub-section (2)(a) in terms provides that sub-section (2)(a) shall be inserted and shall be deemed to have been inserted with effect from 1st day of July, 2003.
It is to inform that during the current Financial Year 2012-13 (up to 7th March 2013), The Directorate General Of Central Excise Intelligence, Chennai Zonal Unit has recovered an amount of Rs. 100 Crores voluntarily on the spot from various evaders of Central Excise duty as well as Service Tax.
