In a relief to jewellers, in this year’s Budget, central excise duty of 1% without input and capital goods tax credit or 12.5% with credit was imposed on articles of jewellery falling under heading 7113

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund claims relating to the finalization of provisional assessment are not covered under the ambit of Section 11B

The CESTAT, Delhi bench has held that central excise duty cannot be levied on the manufacture of carbon dioxide gas during the manufacture of beer as the alcoholic liquors for human consumption is a State-subject.

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that restriction under Exemption Notification will apply if the excisable goods that are exempted or charged to nil rate of duty

The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that demand for excess CENVAT credit can't be based on third party's statement. Shri S P Siddhanta appeared for the

In a major relief to the Hindustan Petroleum Corporation Ltd (HPCL), Bombay High Court held that Revenue cannot invoke extended periods of limitation for recovery of excise duty. The respondent, Hindustan Petroleum Corporation Ltd has

While amending the Central Excise (Appeals) Amendment Rules, the Central Government prescribed that revision application in form E.A.-8 can be submitted before the jurisdictional Principal Commissioner (Revisionary Authority). Earlier, Form E.A.-8 shall be presented in

The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the goods manufactured meant for use by other manufacturers also, cannot be subjected to levy of central excise duty under Section 4A of the Central

The Division Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that penalty under Rule 26 of Central Excise Rules, 2002 cannot be imposed for issuance of bogus LR when

The Central Board of Indirect Taxes and Customs (CBIC) has amended the Concessional Excise Duty rate in order to align with the HS 2022. The new (seventh) edition of the Harmonized System (HS) nomenclature i.e.,

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the product “Biozyme” sold in kilo litre shall be classifiable under chapter 310510099 of the Central Excise Tariff Act,

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that molasses captively consumed in the manufacture of alcohol for human consumption is not subject to central excise duty. The appellants,

The Central Board of Indirect Taxes and Customs (CBIC) has notified the  implication of Supreme Court Judgement on difficulties owing to divergent practices arising in assessment of 'automobile parts' under Customs Tariff. “References have been

A Division Bench of the Calcutta High Court allowed appeal by the Revenue as there was absence retraction of statements and opined that Commissioner of Central Excise is not a Court. The appeal filed by

The Central Board of Indirect Taxes and Customs (CBIC) has recently released Order No. 01/2023 on February 09, 2023. This new order replaces the previous Order No. 04/2021, which was issued on December 07, 2021.