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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


Pre-deposit payment method for cases pertaining to Central Excise & Service Tax -Reg.

April 18, 2023 5982 Views 0 comment Print

re-deposit payment method for cases pertaining to Central Excise & Service Tax- Issues faced by the taxpayers who have paid the pre-deposit amount through FORM GST DRC-03 in GST Appeals-

Clearance of two entities having same partners is to be clubbed for SSI exemption limit

April 18, 2023 1839 Views 0 comment Print

CESTAT Ahmedabad held that value of clearance of two entities having same partners are to be clubbed and excise duty on clearance exceeding the eligible limit of SSI exemption is duly payable.

Abating for fraudulent availment of Cenvat credit – CESTAT sustain penalty

April 18, 2023 303 Views 0 comment Print

Banas Enterprises Vs C.C.E & S.T. Daman (CESTAT Ahmedabad) CESTAT  find that there is no dispute about the fraudulent availment of Cenvat Credit by M/s. Tarun Polymers, Daman, who has wrongly availed the Cenvat Credit of huge amount of 29170642/-. In order to avail this fraudulent Cenvat credit by M/s. Tarun Polymers, Daman, all buyers […]

Balance left over in PLA is not covered by limitation

April 18, 2023 468 Views 0 comment Print

Amount deposited in PLA is an advance kept by assesses with exchequer & only when an amount is debited in PLA it is treated as payment of duty

Excise duty on scrap can be paid by utilizing CENVAT Credit account

April 18, 2023 507 Views 0 comment Print

CESTAT held that the payment of duty for the waste and scrap by utilizing the CENVAT Credit account was in order.

No penalty for unintentional Availment of Irregular CENVAT Credit

April 18, 2023 243 Views 0 comment Print

Commissioner of Central Excise & Service Tax Vs Kohinoor Steel Private Limited (CESTAT Kolkata) It is observed that the assessee has rightly availed the 50% of the capital goods Credit in the first year of its receipt and the remaining 50% of the credit in the subsequent year. The excess credit availed for the second […]

CENVAT on Rent-A-Cab & Outdoor Catering availed for employees transportation & food is available

April 17, 2023 1164 Views 0 comment Print

CESTAT Mumbai held that Service Tax paid by the assesses under Rent-A-Cab Service and Outdoor Catering Service provided to its employees to transport them to the factory and back and to provide food to employees fall under input services and are entitled for CENVAT Credit.

Govt cannot recover Tax dues owed to them from Corporate Debtor accruing prior to transfer date

April 17, 2023 324 Views 0 comment Print

Electrosteel Steels Ltd. Vs Commr. of CGST & Central Excise (CESTAT Kolkata) All the dues including the statutory dues owed to the Central Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period prior to the date on which […]

HC explains circumstances when bail already granted can be cancelled

April 17, 2023 1128 Views 0 comment Print

State of Madhya Pradesh Vs Sanjay Sharma (Madhya Pradesh HC) HC held that for cancelling the bail once granted the Court must consider whether any supervening circumstances have arisen or at the stage of post-grant of bail the conduct of accused demonstrate that it is no longer conducive to a fair trial to permit him […]

No service tax section 78 penalty in revenue neutral situation

April 17, 2023 1293 Views 0 comment Print

CESTAT find that since there is no intention of the appellant to evade any duty as the appellant have discharged the service tax and utilized the same though incorrectly but it was a revenue neutral situation as the appellant is otherwise entitled for the refund of the same amount. Hence, in absence of any mala fide penalty under section 78 is not imposable. Therefore, the penalty imposed under section 78 is set aside.

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