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 : 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 : Special Judge in Ahmedabad sentences Shri Fauza Singh Pandher, former Superintendent of Central Excise & Customs, to five years im...
Excise Duty : Central Bureau of Investigation (CBI) has secured a conviction in a disproportionate assets case, sentencing former Deputy Commiss...
Excise Duty : Read about CESTAT Hyderabads ruling on the classification of Minute Maid Nimbu Fresh by Hindustan Coca Cola Beverages Pvt. Ltd. un...
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...
Excise Duty : The court's decision centered around a technical issue hindering the petitioner from completing SVLDRS scheme's payment requiremen...
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...
Excise Duty : Activity of slitting and cutting of jumbo rolls of plain tissue paper/aluminium foil into smaller size does not amount to manufact...
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...
Excise Duty : Ministry of Finance amends No. 18/2022-Central Excise to reduce Special Additional Excise Duty on Petroleum Crude production. Read...
I am directed to refer to Boards letter F.No. 208/61/92-CX.6, dated 04/041996, whereby the Boards Circular No. 15/90-CX. 6, dated 09/08/1990 was modified so as to enhance the monetary limit for launching prosecution from Rs. 1 lakh To Rs. 5 lakhs.
Circular No. 30/30/94-CX Instructions contained in the aforesaid letter envisage that before launching any prosecution, it is necessary that the department should have evidence to prove that the person, company or individual had guilty knowledge of the offence or had fraudulent intention to commit the offence or in any manner possessed mens-rea (mental element) which would indicate his guilt
Cir. No. 29/29/94-CX I am directed to invite your attention to the provisions of Rules 52A and 173C of Central Excise Rules, 1944, as introduced by Notification No. 4/94-CE(NT) dated 1.3.94. These provisions come into force w.e.f. 1st April, 1994.
Cir. No. 28/28/94-CX In continuation of this Department”s letter of even number dated 21.07.93 it is informed that vide sub-clause (a) of clause 63 of the Finance Bill, 1994, section 3(3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 has been imposed to be amended so as to explicitly provide that the provisions of the Central Excise Act and Rules made thereunder relating to Offences and Penalties shall be applicable in respect of this Act also.
Cir.No. 25/25/94-CX It has been brought to the Board”s notice that there is no uniformity in the crediting of the collected on account of sale of rejects and 25% of production into Domestic Tariff Area by the EPZ/100% EOUs. This has been examined and it is clarified that such duty is charged under section 3 of the Central Excise & Salt Act and therefore it should be credited under the sub-head “0038 – Union Excise Duties”.
It has been observed that in some cases, difficulty was being experienced to execute judgements delivered by various Courts in favour of the Department as banks are not prepared to honour their guarantees and pay up in terms of bank guarantees unless certified copies of the Court”s judgements are made available to them
Circular No. 24/24/94-CX Representations have been received that benefit of Notification No. 202/88- CE has been denied to the product commercially known as bright bars. In Rajkot Collectorate a view has been taken that bright bars are covered under the expression “Other bars and rods” referred at note I (m) of Chapter note to Chapter 72 and are not entitled for exemption under Notification No. 202/88-CE
Circular No. 23/23/94-CX Kind attention is invited to Board”s Circular F. No. 167/2/94 – CX.4 dated 11.1.1994 (copy enclosed as Annex.I) introducing a new numbering system in respect of Orders issued under Section 37-B and other Circulars/instructions/clarifications. This system is being followed in respect of the numbering of orders, issued under Section 37-B of Central Excise & Salt Act, 1944, with effect from 20.12.1993 when Section 37-B Order no. 23/23/93 dt. 20.12.93 was issued
Circular No. 22/22/94-CX.6 You are requested to furnish the details of recoveries exceeding Rs. 50 lakhs made in Central Excise case and progress of prosecutions launched to the Director General (Anti Evasion), New Delhi by 15th of every month.
Circular No. 21/21/94-CX.6 The matter has been examined by the Board. It is observed that Rule 9 and 49 and also Rule 173G of Central Excise Rules, 1944 pre-suppose payment of duty for each consignment by debit to account-current. It has, therefore, been decided that clearances of liquified gas in tanker lorries should not be allowed without payment of duty
