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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


Denying cross examination of witnesses and non-supplying of records renders proceeding untenable

April 28, 2023 693 Views 0 comment Print

CESTAT Kolkata held that denial of cross examination of witnesses and non-supply of relevant records is clear violation of principle of natural justice and accordingly impugned order is unsustainable.

Appeal can be filed against Excise Superintendent letter denying benefit 

April 28, 2023 528 Views 0 comment Print

Letter written by Central Excise Superintendent is a decision against which appeal lies before Commissioner (Appeals) under Section 35

Suo motu availment of Cenvat Credit reversed during Litigation: CESTAT Remands Matter back to adjudicating authority

April 28, 2023 519 Views 0 comment Print

Short issue involved in the present case for determination is as to whether appellant could suo motu take credit reversed during litigation

If a new & distinct commodity known to Market is produced, the process amounts to manufacture

April 28, 2023 639 Views 0 comment Print

Manufacture requires that a new distinct marketable goods should be produced.So long as a new and distinct commodity known to the market is produced, the process amounts to manufacture and not otherwise. 

Insurance claim have no bearing on claim for remission of duty

April 28, 2023 579 Views 0 comment Print

In case the goods are lost or destroyed by natural causes or by unavoidable accidents during handling or storage in the store room or other approved premises the duty cannot be demanded.

CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim

April 28, 2023 393 Views 0 comment Print

A manufacturer of finished goods is allowed the benefit of availment of CENVAT Credit on any inputs used in the manufacture of intermediate goods, processed by way of job work, availing the benefit of exemption as contained in MF, DR Notification No. 214/86-CE dated 25.03.1986, and received by them for use in or in relation to, the manufacture of final product.

When demand itself is not sustainable, penalty cannot be imposed

April 27, 2023 1488 Views 0 comment Print

Commissioner of Central Excise Vs Ultra Tech Cement Limited (CESTAT Kolkata) Respondent submits that when the demand itself is not sustainable, the question of imposing penalty does not arise. He further submits that the impugned order has erroneously invoked the extended period of limitation under Section 11A(1) of the Act on the ground of willful […]

Duty demand cannot be confirmed without complying with remand order directed by CESTAT

April 27, 2023 312 Views 0 comment Print

In this case Tribunal had remanded the matter to the Original Authority as it was passed in the violation of principles of natural justice and therefore being not sustainable.

If duty is not collected separately, the price actually realized is deemed to be cum-duty price

April 27, 2023 1131 Views 0 comment Print

Issue involved in this case is valuation of waste/bye-product and the applicability of cum-duty price for the goods cleared. There is no dispute regarding liability of Central Excise duty.

Goods cleared in DTA need not be identical to goods exported for claiming benefit of notification no. 23/2003

April 27, 2023 327 Views 0 comment Print

CESTAT Chennai held the benefit of notification no. 23/2003-CE dated 31.03.2003 allowable to tipper body as it is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU.

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