Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...
Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...
Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...
Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...
Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...
Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...
Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...
Excise Duty : Case Title: M/s. Marwadi Shares and Finance Ltd. Vs. Union of India & Ors.; Special Leave to Appeal (C) No(s). 27124/2023; Dat...
Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...
Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...
Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...
Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...
Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...
Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...
Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...
Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...
Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...
Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...
Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...
Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...
The principal notification No. 22/2003-Central Excise, dated the 31st March, 2003 was published in the Gazette of India Extraordinary, Part II, section 3 (i) vide G.S.R 265 (E), dated the 31st March, 2003 and last amended by notification No. 24/2008-Central Excise, dated the 11th April, 2008 published vide G.S.R. 282 (E), dated the 11th April, 2008.
Even where a minimum penalty is prescribed, the authority has discretion to impose a lesser penalty depending on the facts and circumstances of the case. The amount mentioned in Rule 173Q(1) of the 1944 Rules or Rule 25(1) of the 2002 Rules is the maximum, and not the minimum. The amount shall not exceed the duty determined; if it is more than rupees five thousand, or rupees five thousand if the duty determined is less than rupees five thousand.
In exercise of the powers conferred by section 5B of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby orders that where an assessee has paid duty of excise on metallised plastic film, falling under Chapter 39 (hereinafter referred to as final product),the CENVAT credit taken or utilized, of the duty or tax or cess paid on inputs , capital goods and input services used in the making of the said final product, shall not be required to be reversed.
The principal notification No.6/2006-Central Excise dated the 1st March, 2006, was published in the Gazette of India, Extraordinary, vide number G.S.R. 96(E), dated the 1st March, 2006 and was last amended vide notification No. 6/2008-Central Excise, dated the 1st March, 2008 which was published in the Gazette of India, Extraordinary, vide number G.S.R. 134(E), dated the 1st March, 2008.
Explore the legal case of M/s Goel Coal Co. vs. State of Madhya Pradesh regarding entry tax. Understand the significance of rubber seal on invoices and how the absence of such seal affects the liability of the petitioner. Read the High Court of Madhya Pradesh’s order dated 7/3/2008, highlighting key legal points. Get insights into the burden of proof, implications of the Ranomal case, and the petitioner’s entitlement to the prima facie import of the absence of a rubber stamp. Stay informed about the intricacies of entry tax laws in this comprehensive legal analysis.
“Provided that no such clearance or debonding of capital goods under the Export Promotion Capital Goods Scheme of Chapter 5 of the Foreign Trade Policy shall be allowed if the user industry has not fulfilled the positive NFE criteria at the time of clearance or debonding in terms of Para 6.18 (d) of Foreign Trade Policy.
Para 2 (VI)- Duty payment- As e-payment has been made mandatory for units paying duty of more than Rs. 50 lakh through PLA, this clause is deleted. Large Taxpayers should pay all taxes through e-payment mode only.
G.S.R. (E).- In exercise of the powers conferred by sub-section (1B) of section 35B of the Central Excise Act, 1944 (1 of 1944), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India,
In pursuance of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 read with sub-rules (1) and (2) of rule 3 of the Central Excise Rules, 2002, the Central Board of Excise and Customs appoints the officers specified in column (1) of the Table below as Central Excise Officers, and invests them with all the powers of such officer specified in column.
Note: The principal notification No.20/2006-Central Excise (N.T) dated the 30th September, 2006 was published in the Gazette of India vide number G.S.R. 609(E), dated the 30th September, 2006 and was last amended by notification No.40/2007-Central Excise (N.T) dated the 30th November, 2007 was published in the Gazette of India vide number G.S.R.743(E), dated the 30th November, 2007.
