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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


Windfall Tax and its implications

Excise Duty : Understand windfall tax, imposed on oil and gas companies due to unforeseen profit gains. Learn its implications and why India int...

June 1, 2024 477 Views 0 comment Print

Challenging Excise Department’s Notice for Public Limited Company’s Change in Management via Director Rotation in West Bengal

Excise Duty : Explore the legal intricacies of challenging the Excise Department's notice for a public limited company's change in management vi...

April 26, 2024 285 Views 0 comment Print

Cenvat credit is allowed if inputs are wheeled out to sister company: Madras HC

Excise Duty : Explore the Madras High Courts decision in India Cement Limited v. Commissioner of Customs, allowing Cenvat credit for electricity...

February 29, 2024 495 Views 0 comment Print

IEC CODE: Way to Start International Trade

Excise Duty : Unlock global trade success with the IEC code. Learn its legal significance, role in customs clearance, financial transactions, an...

January 16, 2024 669 Views 3 comments Print

Unconstitutional Excise Duty Collection by Central Government: 16/09/2016 to 30/06/2017

Excise Duty : Explore the constitutional issues surrounding the Central Government's Excise Duty collection from September 2016 to June 2017. Un...

August 31, 2023 1089 Views 0 comment Print


Latest News


SC Stays Variation of Stay Order in Marwadi Shares and Finance Ltd. Case

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...

June 6, 2024 519 Views 0 comment Print

CBIC Seeks Input on Draft Central Excise Bill 2024

Excise Duty : CBIC, under the Ministry of Finance, seeks feedback on the proposed Central Excise Bill 2024. Stakeholders can submit suggestions ...

June 4, 2024 399 Views 0 comment Print

SAMAY User Manual for Chief Commissioner/Commissioner/ADG/DG

Excise Duty : Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, upd...

December 18, 2023 471 Views 0 comment Print

Former Excise & Custom Superintendent Sentenced: Disproportionate Assets Case

Excise Duty : Special Judge in Ahmedabad sentences Shri Fauza Singh Pandher, former Superintendent of Central Excise & Customs, to five years im...

October 19, 2023 498 Views 0 comment Print

Deputy Commissioner & Family Sentenced/Fined in Assets Case

Excise Duty : Central Bureau of Investigation (CBI) has secured a conviction in a disproportionate assets case, sentencing former Deputy Commiss...

June 5, 2023 1215 Views 0 comment Print


Latest Judiciary


Minute Maid Nimbu Fresh Classifiable as fruit pulp or fruit juice based drink

Excise Duty : Read about CESTAT Hyderabads ruling on the classification of Minute Maid Nimbu Fresh by Hindustan Coca Cola Beverages Pvt. Ltd. un...

July 8, 2024 210 Views 0 comment Print

HC directs Reconsideration of L-10BB License Liquor Renewal Amid Policy Changes

Excise Duty : HC directs to reconsider the petitioner's application for the renewal of the L-10BB Liquor license in light of the compliance with...

July 2, 2024 108 Views 0 comment Print

Technical glitch in Payment: HC directs department to issue Form SVLDRS-4

Excise Duty : The court's decision centered around a technical issue hindering the petitioner from completing SVLDRS scheme's payment requiremen...

June 25, 2024 96 Views 0 comment Print

Non-Communication Leads to Lapse of SCN Transferred to Call Book

Excise Duty : Explore the Bombay High Court ruling on ICICI Home Finance vs Union of India, where non-communication led to show cause notices la...

June 25, 2024 174 Views 0 comment Print

Mere change in tariff classification due to processing not automatically translate to ‘manufacture’

Excise Duty : Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufact...

June 25, 2024 114 Views 0 comment Print


Latest Notifications


SAED on Petroleum Crude increased to ₹7000 per Tonne from 16.07.2024

Excise Duty : Explore the latest changes under Notification No. 18/2024-Central Excise by the Ministry of Finance, affecting excise duties effec...

July 15, 2024 75 Views 0 comment Print

Revised Monetary Limits for Adjudication in Central Excise for commodities

Excise Duty : CBIC revises monetary limits for adjudicating show cause notices in Central Excise for commodities under Chapter 24 of Schedule IV...

July 3, 2024 327 Views 0 comment Print

SAED on Petroleum Crude increased to ₹6000 per Tonne from 02.07.2024

Excise Duty : Explore Notification No. 17/2024-Central Excise by the Ministry of Finance, Government of India. Detailed amendments, effective fr...

July 1, 2024 183 Views 0 comment Print

SAED on Petroleum Crude Production Reduced to ₹3250 per Tonne from 15.06.2024

Excise Duty : Govt reduces Special Additional Excise Duty (Windfall Tax) on production of petroleum crude from Rs. 5200 per tonne to Rs. 3250 pe...

June 14, 2024 324 Views 0 comment Print

SAED on Petroleum Crude Production Reduced to ₹5,200 per Tonne from 01.06.2024

Excise Duty : Ministry of Finance amends No. 18/2022-Central Excise to reduce Special Additional Excise Duty on Petroleum Crude production. Read...

May 31, 2024 168 Views 0 comment Print


Mere supply of transmission line accessories and hardware fittings doesn’t amount to manufacture

July 11, 2023 519 Views 0 comment Print

CESTAT Kolkata held that duty demand on supply of transmission line accessories and hardware fittings unsustainable as the same is only supply and not manufacture. Further, revenue couldn’t adduce any evidence of clandestine manufacture.

CENVAT credit on warranty services eligible as such service are in relation to manufacture

July 9, 2023 366 Views 0 comment Print

CESTAT Hyderabad held that the services provided to fulfil warranty obligation would be eligible as input services being a service in relation to manufacture. Further, also the warranty charges were included in the assessable value of goods sold to the customers.

Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified

July 7, 2023 261 Views 0 comment Print

CESTAT Kolkata held that rejection of refund claim of sugar cess on the ground of pendency of proceedings when no stay has been given by any higher court is unjustified.

Effluent treatment of industrial waste is input service and hence CENVAT admissible

July 7, 2023 1056 Views 0 comment Print

CESTAT Ahmedabad held that services availed in respect of effluent treatment plant for treatment of industrial waste is in relation to the overall manufacturing activity and hence CENVAT Credit is duly admissible.

SC Ruling on Penalty for Suppression of Facts in Self-Assessment Returns

July 5, 2023 5457 Views 0 comment Print

Read about the Supreme Court’s decision on whether penalty can be imposed on self-assessment returns for alleged suppression of facts. Analysis of the case involving Commissioner, Central Excise And Customs vs Reliance Industries Ltd. Learn about the implications for GST and Income-tax matters.

Credit of service tax denied as coal and iron ore mines situated away from factory is unsustainable

July 5, 2023 294 Views 0 comment Print

CESTAT Kolkata held that denial of credit of service tax stating that coal and iron ore mines situated away from the factory is unsustainable as no material has been placed on record by the revenue to substantiate that the mines were owned by separate entities.

CENVAT credit of input Sponge Iron used in manufacturing of Pig Iron duly available

July 5, 2023 234 Views 0 comment Print

CESTAT Kolkata held that receipt, utilization and duty paid nature of the input Sponge Iron was not in dispute. Hence, CENVAT credit duly available as input Sponge Iron is utilized in manufacturing of finished goods i.e. Pig Iron.

Fraudulent VKGUY & DEPB License Obtainment: CESTAT directs Reconsideration

July 4, 2023 354 Views 0 comment Print

The case of Hindalco Industries Limited Vs C.C.E-Bharuch, involving a forged VKGUY/DEPB licence issue, has been remanded for reconsideration by the CESTAT Ahmedabad. Read for in-depth analysis and conclusions on this case.

Commissioner (A) can remand the matter to Adjudicating Authority to decide afresh

July 4, 2023 1488 Views 0 comment Print

The CESTAT Ahmedabad upholds Commissioner (Appeals)’ decision to remand the C.C.E. & S.T Vs Indian Oil Corporation Ltd case back to adjudicating authority for re-examination of documentary evidence regarding unjust enrichment.

Extended period of limitation cannot be invoked on a legitimate buyer

July 3, 2023 678 Views 0 comment Print

CESTAT set aside the order demanding excise duty and held that the buyer who has paid a valuable consideration could not be proceeded upon by taking the aid of a larger period of limitation as per Section 11A(1) of the Central Excise Act, 1944 unless it is proved that the buyer was also involved in fraud.

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