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Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment

Latest Articles


Excise Duty Cut on Petrol and Diesel: A Bold Governance Move Amid War

Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...

March 27, 2026 3657 Views 0 comment Print

Notes on Health Security se National Security (HSsNS) Cess Act, 2025

Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...

January 18, 2026 3156 Views 1 comment Print

Interest on Excise Duty Not Payable in Revenue-Neutral Situations: Calcutta HC

Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...

January 16, 2026 729 Views 0 comment Print

Bought-Out Items Excluded from Excise Value for CKD Plant Supplies: SC

Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...

December 17, 2025 585 Views 0 comment Print

Central Excise Act 2025: Reshapes Tobacco Taxation Landscape

Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...

December 17, 2025 20988 Views 2 comments Print


Latest News


CBI Court Sentences Ex-Central Excise Officer

Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...

February 28, 2026 3529 Views 0 comment Print

Central Excise and Service Tax Inspector Jailed for Disproportionate Assets

Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...

January 7, 2026 537 Views 0 comment Print

FAQs for Health Security se National Security (HSNS) Cess Act, 2026 & HSNS Cess Rules, 2026

Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...

January 5, 2026 3342 Views 0 comment Print

FAQs on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco & Gutkha

Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...

January 4, 2026 1908 Views 0 comment Print

CESTAT Guidelines for Online Filing of Appeals

Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...

October 1, 2025 3600 Views 0 comment Print


Latest Judiciary


CESTAT Allows CENVAT Credit as Rule 16 Not Requires Goods to Be Returned to Same Buyer

Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...

June 10, 2026 21 Views 0 comment Print

CENVAT Credit Cannot Be Denied for Plant Maintenance Services Misclassified as Civil Construction: CESTAT Delhi

Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...

June 9, 2026 54 Views 0 comment Print

CENVAT Credit Demand Set Aside as Export Turnover Cannot Be Included in Exempted Turnover

Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...

June 8, 2026 90 Views 0 comment Print

Excise Penalty Quashed as Duty and Interest Were Paid Before Show Cause Notice

Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...

June 7, 2026 96 Views 0 comment Print

CESTAT Allows Appeal as Export Turnover Cannot Be Added for Rule 6 Credit Reversal

Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...

June 5, 2026 324 Views 0 comment Print


Latest Notifications


Lakshadweep Introduces New Excise Law to Regulate Liquor Trade and Consumption

Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...

June 6, 2026 222 Views 0 comment Print

Govt Revises ATF Export Duty Rate From 1 June 2026

Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...

May 30, 2026 186 Views 0 comment Print

Govt Revises SAED Rates on Petrol and Diesel Exports WEF 1st June 2026

Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...

May 30, 2026 213 Views 0 comment Print

Govt Raises SAED on ATF Exports to Rs. 16 per Litre from 16 May 2026

Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...

May 15, 2026 336 Views 0 comment Print

SAED on Petrol and Diesel Exports Revised from 16 May 2026

Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...

May 15, 2026 483 Views 0 comment Print


Cenvat credit admissible to transferee on account of change of ownership

September 6, 2023 870 Views 0 comment Print

CESTAT Hyderabad held that CENVAT Credit in the books of the transferor is duly available to the transferee on account of change of ownership as per Rule 10 of the Cenvat Credit Rules.

Duty demand not sustained as statutory records duly reflects receipts and consumption of goods

September 5, 2023 1050 Views 0 comment Print

CESTAT Ahmedabad held that documentary evidence has far greater weightage against oral evidence especially when the oral evidence is contrary to the documentary evidence. Accordingly, duty demand unsustained as statutory records duly reflects receipts and consumption of goods.

Denial of CENVAT Credit on supplementary invoices prior to 01.04.2011 unjustified

September 5, 2023 870 Views 0 comment Print

CESTAT Allahabad held that denial of CENVAT Credit on supplementary invoices evidencing the payment of service tax for period prior to amendments made in CENVAT Credit Rules, 2004 by way of insertion of Rule 9 (1) (bb) effective from 01.04.2011 is unjustified.

Amendments to Central Excise Act’s territorial jurisdictions in Andhra Pradesh

September 4, 2023 1188 Views 0 comment Print

Unpacking 2023 amendments to Central Excise Act’s territorial jurisdictions in Andhra Pradesh vide Notification No. 02/2023-Central Excise (N.T.)

One appeal against order-in-original bearing two numbers before Commissioner (A) is valid

September 2, 2023 2238 Views 0 comment Print

CESTAT held that number of appeals should correspond with number of distinct decisions or orders, not number of order numbers in an original order. Essentially, if a single order-in-original has multiple numbers, it doesn’t necessitate multiple appeals.

Govt increases SAED on export of Diesel wef 02nd September, 2023

September 1, 2023 906 Views 0 comment Print

Notification No. 29/2023-Central Excise Dated: 1st September, 2023 to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to increase the Special Additional Excise Duty on export of Diesel. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 29/2023-Central Excise |Dated: 1st September, 2023 G.S.R. ….(E). – In exercise of the powers conferred […]

Changes in SAED rates on petroleum crude & ATF exports wef 02.09.2023

September 1, 2023 666 Views 0 comment Print

Govt reduces SAED on production of Petroleum Crude to Rs. 6700 per tonne from  7,100 per tonne and increases SAED on export of ATF to Rs. Rs. 4 per litre from existing Rs. 2 per litre.

Physician samples assessable under Section 4(1) a) of Central Excise Act, 1944

September 1, 2023 585 Views 0 comment Print

CESTAT Chennai supports Fourrts India Laboratories, ruling that physician samples fall under Section 4 (1) (a) of the Central Excise Act, 1944. Dive into the details of this landmark decision.

Discretionary Penalties Shouldn’t Burden Compliant Assessees: CESTAT Chennai

September 1, 2023 621 Views 0 comment Print

Detailed analysis of Beach Minerals Company’s appeal against Commissioner of GST & Central Excise ruling. CESTAT Chennai orders fresh adjudication.

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

August 31, 2023 1755 Views 0 comment Print

Explore the constitutional issues surrounding the Central Government’s Excise Duty collection from September 2016 to June 2017. Uncover the research and discussions on the implications, legal perspectives, and the appellant’s efforts to address the matter through writ proceedings.

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