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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 513 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 315 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 537 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 705 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 1128 Views 0 comment Print


Latest News


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 129 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 627 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 537 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 420 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 486 Views 0 comment Print


Latest Judiciary


Unjust Enrichment Does Not Apply to Captively Consumed Goods Without Sale

Excise Duty : CESTAT Mumbai allows Bhor Industries' appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case fo...

August 10, 2024 108 Views 0 comment Print

Denial of substantive benefit alleging filing of refund claim under incorrect rule unjustified: CESTAT Delhi

Excise Duty : CESTAT Delhi held that substantive benefit of the appellant cannot be taken away merely because the refund claim is filed under Ru...

August 9, 2024 126 Views 0 comment Print

Cenvat Credit eligible on Welding Electrodes used in Cement & Clinker Production

Excise Duty : Explore the CESTAT Delhi ruling allowing cenvat credit for welding electrodes used in cement manufacturing. Full text and expert a...

July 31, 2024 174 Views 0 comment Print

Respondent, as Vessel Purchaser & Incidence Bearer of SAD, is Entitled to Refund 

Excise Duty : CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key...

July 24, 2024 66 Views 0 comment Print

Black Sand is a waste, not a dutiable product under Excise Law: CESTAT Chennai

Excise Duty : In a significant decision, CESTAT Chennai quashes excise duty on 'Black Sand', ruling it as waste, not a dutiable product. Explore...

July 22, 2024 195 Views 0 comment Print


Latest Notifications


SAED on Petroleum Crude reduced to ₹4600 per Tonne from 01.08.2024

Excise Duty : Notification 19/2024 reduces Special Additional Excise Duty on petroleum crude. Effective from August 1, 2024. Read the full detai...

July 31, 2024 84 Views 0 comment Print

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 198 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 696 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 219 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 336 Views 0 comment Print


No duty escapement in clearance of good by Job worker at value fixed by TISCO

August 26, 2022 282 Views 0 comment Print

Commr. of Central Excise Vs Indian Steel & Wire Products Ltd. (CESTAT Kolkata) Appellant had entered into an agreement with TISCO for conversion of billets into wire rods for job of basis. After during the course of conversion, certain losses, such as burning losses occurred to the extent of 7%. Accordingly, appellants were required to […]

Blind belief cannot be a substitute for bona fide belief

August 25, 2022 633 Views 0 comment Print

CESTAT Kolkata held that bona fide belief that goods manufactured and cleared were not subject to excise duty needs to be established. Duty demand is sustainable in case the bona fide belief is not established.

Liability to pay excise duty was on job-worker for Unloading Chemicals from tankers, repacking & labelling In Small Drums

August 22, 2022 684 Views 0 comment Print

Since the job worker had carried out all the activities which, as per the department, amounted to manufacturing therefore, the job worker was alone to pay the excise duty.

Bank Guarantee Encashment before appeal filing period expiry is unjustified

August 21, 2022 1911 Views 0 comment Print

HC Held that authorities cannot encash Bank Guarantee given by Assessee before expiry of statutory period available for filing an appeal.

Special Additional Excise Duty rate on Petroleum Crude production & Aviation Turbine export

August 18, 2022 447 Views 0 comment Print

CBIC amends Notification No. 18/2022-Central Excise, dated 19th July, 2022 to decrease the Special Additional Excise Duty on production of Petroleum Crude to Rs. 13,000 per tonne  and increase Special Additional Excise Duty export of Aviation Turbine Fuel to Rs. 2 per litre vide Notification  No. 24/2022-Central Excise | Dated: 18th August, 2022 MINISTRY OF […]

Special Additional Excise Duty on Diesel increased to Rs. 6 per litre

August 18, 2022 801 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 on Diesel vide Notification  No. 23/2022-Central Excise | Dated: 18th August, 2022 NINISTRY OF FINANCE (Department of Revenue) New Delhi Notification  No. 23/2022-Central Excise | Dated: 18th August, 2022 G.S.R. 641(E).—In exercise of the powers […]

Allegation of clandestine removal without corroborative evidence is unsustainable

August 17, 2022 1221 Views 0 comment Print

Held that allegation of clandestine removal only on the basis of incriminating statements, which were retracted, in absence of corroborative evidence is unsustainable.

Burden of proof lies on revenue for classifying goods under different heading

August 17, 2022 1413 Views 0 comment Print

Chandigarh CESTAT held that if the department intends to classify the goods under a particular heading different from that claimed by the assessee, the department has to adduce proper evidence and discharge the burden of proof.

Cenvat credit available on service tax paid on modernization/renovation/repairs of factory

August 14, 2022 1398 Views 0 comment Print

CESTAT Held that services relating to modernization, renovation or repairs of factory is input service, accordingly cenvat credit available.

No Limitation on Refund of Personal Ledger Accounts (PLA) deposit

August 14, 2022 3771 Views 0 comment Print

PLA deposits are deposits for utilisation in future & same is not duty to attract limitation provision of section 11B of Central Excise Act

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