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 Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...
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 : 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...
The challenges that lie before indirect tax administration and the work that is required to be done in this department are so enormous that it requires the united efforts of all members of the department of all ranks and at all places. There is no magic wand to achieve this. Each one of us has something unique, distinct in our personality that would add grandeur to the functioning of the department. We need to struggle unitedly and in a harmonious manner each one doing our bit. Let each of us think what I can do for the department rather than always looking at what is there in it for me.
As a part of the Vigilance Awareness Week being observed from 31st October to 5th November, 2011, the Central Board of Excise and Customs (CBEC) organized an interaction with officers and staff, at Rajendra Bhawan Auditorium, Deen Dayal Upadhyay Marg, New Delhi on 4.11.2011. This was presided over by Shri. S.K.Goel, Chairman, CBEC, who addressed the gathering and reiterated the importance of probity in public life.
Shri S. K. Goel joined Indian Revenue Service (Customs & Central Excise) in the year 1975. He has handled various assignments in the Department of Revenue under the Ministry of Finance all over the country. Prior to this appointment as Chairman, he has been working as Member (Customs) in CBEC, responsible for formulation of policy concerning administration of Customs Law, Customs Tariff and procedural matters relating to Customs duties.
The contribution of the CBEC towards nation-building, especially as the revenue collecting arm of the government should be appreciated in the correct perspective. He underlined the virtues of courage and commitment in the due discharge of the duties performed by all members of the organisation. He also underscored that the senior officers should lead by example in their conduct and performance to promote integrity and efficiency. The officers and staff should also take the lead in educating members of the trade and public on the virtues & necessity of fair and transparent dealings with the tax administrators.
Whilst the principle and the object is unexceptionable and laudatory, experience has shown that despite best efforts of the CoD , the mechanism has not achieved the results for which it was constituted and has in fact led to delays in litigation. On same set of facts, clearance is given in one case and refused in the other. This has led a PSU to institute a SLP in this Court on the ground of discrimination. The mechanism was set up with a laudatory object. However, the mechanism has led to delay in filing of civil appeals causing loss of revenue. The mechanism has outlived its utility.
Although, the respondent has pleaded that it was done out of ignorance, but there appears to be an intention to evade excise duty and contravention of the provisions of the Act. Therefore, proviso of Section 11A ( i ) of the Act would get attracted to the facts and circumstances of the present case. The cause of action, i.e., date of knowledge could be attributed to the department in the year 1997. If the period of limitation of five years is computed from the aforesaid date, the show cause notice having been issued on 15.5.2000, the demand made was clearly within the period of limitation as prescribed, which is five years.
Shri. S.K.Goel (IRS:1975) today took charge as the Chairman, Central Board of Excise & Customs (CBEC) on 31st October, 2011. He took charge from Shri S.Majumdar who demitted the office today on his superannuation. Shri Goel joined Indian Revenue Service (IRS) (Customs & Central Excise) in the year 1975. He has handled various assignments in the Department of Revenue under the Ministry of Finance all over the country. Prior to his appointment as the Chairman, he has been working as Member (Customs) in CBEC, responsible for formulation of policy concerning administration of Customs law, Customs tariff and procedural matters relating to Customs duties.
Circular No. 957/18/2011-CX-3, the Board has noticed that the monetary limits for adjudicating cases (both extended period and others), for Joint Commissioners is with regard to cases involving duty– above Rs 5 lakhs and upto Rs 50 lakhs and for Additional Commissioners it is with regard to cases involving duty – above Rs 20 lakhs and upto Rs 50 lakhs. The matter has been examined in the Board. It has been decided to prescribe an uniform monetary limit for both Additional Commissioners and the Joint Commissioners. Accordingly, parts A & B of para 2.1 of the said circular stand amended as follows:
Issue – The question is whether the liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund or on the expiry of the said period from the date on which the order of refund is made?
SEVOTTAM symbolizes the Government’s intent to move from ‘administration’ mind set to ‘service orientation’ in delivery of public services. It emphasizes the relationship between service provider and service receivers. It is a standardized Services Delivery Excellence Model whose main features are to identify the services provided by the organization, to set norms for each service, to ensure delivery as per norms, to assess quality of delivery on a continuous basis and to proactively redress public grievances.
