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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


CENVAT credit can be claimed for telecom infrastructure: SC

Excise Duty : The Supreme Court upholds CENVAT credit for telecom infrastructure, ruling in favor of telecom operators on towers and shelters....

November 23, 2024 1110 Views 1 comment Print

MOOWR Scheme: Unlocking Manufacturing Opportunities

Excise Duty : The MOOWR scheme offers deferred duties, export benefits, and operational ease for manufacturers in India, aiding growth but facin...

September 19, 2024 2751 Views 0 comment Print

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 753 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 513 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 708 Views 0 comment Print


Latest News


Increase Of Taxes On Tobacco Products

Excise Duty : Govt clarifies tax increase on tobacco products, citing changes in excise duty on cigarettes and GST rules. Revenue funds overall ...

December 27, 2024 699 Views 0 comment Print

Excise duty for intermediate products: SC admits Ecoboard Industries Ltd.’s appeal

Excise Duty : Supreme Court admits Ecoboard Industries Ltd.'s appeal on excise duty for intermediate products, questioning Tribunal's duty impo...

August 2, 2024 324 Views 0 comment Print

Budget 2024: Amendments to Excise Duty & Clean Environment Cess

Excise Duty : Key changes in excise duty and Clean Environment Cess under Finance (No. 2) Bill, 2024, including extended deadlines and exemption...

July 26, 2024 837 Views 0 comment Print

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 705 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 552 Views 0 comment Print


Latest Judiciary


Kerala HC Dismisses Customs Appeal for Non-Compliance of Pre-Deposit Rules

Excise Duty : Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise ...

April 11, 2025 174 Views 0 comment Print

CESTAT Delhi upheld duty demand on student almanac and teacher planner for normal period

Excise Duty : CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not...

April 8, 2025 69 Views 0 comment Print

Central Excise Valuation Must Follow Its Own Law, Income Tax Provisions Not a Basis for Reassessment

Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...

April 4, 2025 132 Views 0 comment Print

Additional Excise Duty Not Payable on VAT Incentive: CESTAT Mumbai

Excise Duty : CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand agai...

April 2, 2025 120 Views 0 comment Print

Inordinate delay of 11 years in finalizing adjudication proceedings not tenable

Excise Duty : Delhi High Court quashed orders due to inordinate delay of more than 11 years in finalizing adjudication proceeding. Held that mat...

April 1, 2025 573 Views 0 comment Print


Latest Notifications


CBIC operationalised Interim Boards for Settlement

Excise Duty : CBIC sets up interim boards for settlement across Delhi, Kolkata, Mumbai, and Chennai, appointing principal chief commissioners an...

April 9, 2025 183 Views 0 comment Print

Re-assignment of Excise and Service Tax appeals pending in Nagpur Zone

Excise Duty : CBIC assigns post-GST legacy excise and service tax appeals to designated officers for adjudication. Details available in attached...

April 9, 2025 111 Views 0 comment Print

Excise & Service Tax Appeal Adjudication Assigned for Pre-GST Matters

Excise Duty : CBIC assigns Central Excise Officers to handle appeals filed on or after July 1, 2017, related to pre-GST Central Excise and Servi...

April 9, 2025 90 Views 0 comment Print

CBIC Establishes Four Interim Boards for Settlement under Central Excise Act

Excise Duty : Four Interim Boards for Settlement under Central Excise Act established in Delhi, Kolkata, Mumbai, and Chennai by CBIC notificatio...

April 9, 2025 189 Views 0 comment Print

Central Excise Duty on Petrol, Diesel increased by Rs. 2 per Liter

Excise Duty : Indian government revises central excise duty on petrol to Rs. 13/litre and diesel to Rs. 10/litre, effective April 8, 2025....

April 7, 2025 531 Views 0 comment Print


Demand of excise duty in respect of semi-finished goods not sustainable

March 28, 2023 756 Views 0 comment Print

CESTAT Chennai held that the demand of duty in respect of semi­finished goods cannot sustain. Accordingly, the duty paid thereon is duly refundable.

Limitation period prescribed u/s 11B doesn’t apply to amount paid under mistake of law

March 27, 2023 1341 Views 0 comment Print

CESTAT Kolkata held that the statutory limitation period prescribed under Section 11B of Central Excise Act would not be applicable to amounts paid under mistake of law.

Unjust enrichment doesn’t apply to refund upon finalization of provisional assessment u/r 9B of CER, 1944

March 27, 2023 990 Views 0 comment Print

CESTAT Chennai held that unjust enrichment is not applicable to refund consequent upon finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944.

A person having direct or indirect interest in business is related person for Central Excise valuation provisions: SC

March 23, 2023 1272 Views 0 comment Print

Who can be said to be related person u/s 4(4)(c) of Central Excise Act, 1944 to enable authorities to discard transaction value & arrive at a valuation otherwise?

Excise: Fixation of MRP must be mandated by law to claim Section 4(A) exemption- SC

March 22, 2023 1563 Views 0 comment Print

SC held that fixation of MRP must have been mandated by law and in the present case the institutional sale to paramilitary forces being exempted from such fixation under legal Metrology (Packaged Commodities) Rules,2011, the voluntary fixing of the MRP could not make the respondent eligible to get the exemption on institutional sales and thus allowed the SLP of the department.

Appointment of Common Adjudicating Authority in respect of M/s Lawson Tours and Travels (India) Pvt. Ltd

March 21, 2023 546 Views 0 comment Print

Central Board of Indirect Taxes and Customs in supersession of the Order No. 01/2015 dated 09.01.2015, hereby appoints the Principal Commissioner/Commissioner of Central Excise and Service Tax, Mumbai South Commissionerate as the Central Excise Officer to exercise the powers of Chapter V of the Finance Act, 1994

Govt increases SAED on Diesel to Rs. 1 per litre wef 21.03.2023

March 20, 2023 1200 Views 0 comment Print

Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty (SAED) on Diesel from Rs. 0.50 per litre to Rs. 1 per litre w.e.f. 21st day of March, 2023 Vide Notification No. 14/2023-Central Excise Dated: 20th March, 2023. MINISTRY OF FINANCE (Department of Revenue) New Delhi […]

Govt reduces SAED on production of Petroleum Crude wef 21.03.2023

March 20, 2023 807 Views 0 comment Print

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty (SAED) on production of Petroleum Crude from Rs. 4,400 per tonne to Rs. 3,500 per tonne w.e.f. 21st day of March, 2023 Vide Notification No. 13/2023-Central Excise Dated: 20th March, 2023. MINISTRY OF FINANCE (Department of Revenue) New […]

Refund post finalization of provisional assessment u/r 9B of Central Excise Rules not hit by unjust enrichment

March 17, 2023 1116 Views 0 comment Print

CESTAT Chennai held that unjust enrichment is not applicable to refund consequent upon finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944.

Decide Excise duty Refund based on certificate from buyer & CA: CESTAT

March 17, 2023 3750 Views 0 comment Print

CESTAT Chennai held that appellant for the first time submitted certificate from the buyer reflecting that price in the supply order is without excise duty and also certificate from Chartered Accountant establishing that incidence of duty has not been passed on. Accordingly, matter remanded for deciding refund on that basis.

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