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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


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 20991 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 1911 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 57 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 60 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 228 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 189 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 216 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


Factory Closure: Appellant Ineligible for Unutilized CENVAT Credit Refund

August 9, 2023 1245 Views 0 comment Print

CESTAT Chennai rules that the refund of unutilised Cenvat Credit for a sold factory is not allowable. Alfred Berg & Co. Vs Commissioner of GST & CE explained.

Commissioner (A) Cannot Reverse its Earlier Sanctioned Service Tax Refund order

August 9, 2023 840 Views 0 comment Print

When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim. Such order is ab initio void and non-est.

Rule 11(3) of Cenvat Credit Rules cannot be applied retrospectively

August 9, 2023 954 Views 0 comment Print

Read the analysis of the Welspun India Ltd. vs. Commissioner of CGST & CESTAT Ahmedabad case, where CESTAT quashes the reversal of CENVAT credit on Cotton Terry Towels due to non-insertion of Rule 11(3) of CENVAT Credit Rules.

CESTAT Chandigarh Quashes Excise Duty Demand on Bought-Out Items

August 9, 2023 603 Views 0 comment Print

Read the CESTAT Chandigarh order quashing the excise duty demand on bought-out items by Oil Lube Systems. The appeal is partly allowed due to lack of proof for inclusion.

No penalty under Central Excise Rule 26 if no Involvement in Handling of Goods Liable for Confiscation

August 9, 2023 2166 Views 0 comment Print

Analysis of the CESTAT Ahmedabad case between Qumruzzama Khan & C.C.E & S.T.-Vapi regarding penalties under Rule 26 of Central Excise Rules, 2002.

Appellant entitled to interest for period of delay in section of excise duty refund: CESTAT

August 9, 2023 603 Views 0 comment Print

Read the CESTAT Ahmedabad ruling on interest for excise duty refund. Find out when the interest starts and its duration in the case of Raajratna Metal Industries Ltd.

HC quashes Notice for personal hearing sent after almost 10 years of SCN

August 8, 2023 3117 Views 0 comment Print

Bombay High Court quashes show cause notice by CGST & Central Excise after 10 years. Learn about Coventry Estates case, delay issues, and legal analysis.

Recovery of Excise Duty: CESTAT Kolkata orders re-adjudication in Surya Coke case

August 8, 2023 519 Views 0 comment Print

CESTAT Kolkata orders re-adjudication in the Surya Coke case against recovery of arrears of Central Excise Duty for 2011-2014. Read the details.

Charge of Clandestine manufacture & removal without corroborate evidence unsustainable

August 6, 2023 939 Views 0 comment Print

CESTAT Kolkata held that charge of clandestine removal of goods without sufficient, cogent and tangible evidence is unsustainable. In the present case, the Revenue has not brought in any evidence to corroborate the allegation that the Appellant were the actual manufacturers of the cigarettes. Accordingly, demand unsustainable.

Availment of CENVAT Credit doesn’t depend on location of service provider

August 6, 2023 1320 Views 0 comment Print

CESTAT Ahmedabad held that location from where the service is provided is immaterial for availing the Cenvat credit on input services.

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