![Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101877-penalty-delayed-excise-duty-payment-calculated-actual-delay-cestat-txn.webp "Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]")
Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalties for delayed excise duty payments must be...
![Notional Cost of Specifications Provided by Maruti Suzuki Deemed “Buyer’s Assist”: CESTAT Quashes Excise Duty Demand on Vendor [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099643-maruti-suzuki-cestat-cestat-quashes-excise-duty-demand-excise-duty-demand-on-vendor-taxscan.webp "Notional Cost of Specifications Provided by Maruti Suzuki Deemed “Buyer’s Assist”: CESTAT Quashes Excise Duty Demand on Vendor [Read Order]")
![CESTAT Sets Aside Service Tax Demand on Fixed Facility Charges, allows Inox Air Products Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/250x150_2096495-service-tax-demand-taxscan1.webp "CESTAT Sets Aside Service Tax Demand on Fixed Facility Charges, allows Inox Air Products Appeal [Read Order]")
![FOB Value Cannot be Treated as CUM Duty Price for Export Duty: CESTAT Dismisses Essel Minings Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/250x150_2095938-fob-value-cum-duty-price-export-duty-cestat-essel-mining-taxscan.webp "FOB Value Cannot be Treated as CUM Duty Price for Export Duty: CESTAT Dismisses Essel Minings Appeal [Read Order]")
![No Excise Duty on Pipeline Intermixing of for-PDS Kerosene and Petroleum Products: Supreme Court Upholds Relief to Bharat Petroleum [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094936-excise-duty-pipeline-intermixing-pds-petroleum-products-supreme-court-bharat-petroleum-taxscan.webp "No Excise Duty on Pipeline Intermixing of for-PDS Kerosene and Petroleum Products: Supreme Court Upholds Relief to Bharat Petroleum [Read Judgement]")
Micronutrient-Based Products Used for Soil Fertility are Fertilizers, Not Plant Growth Regulators: CESTAT Rules No Excise Duty Payable [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that micronutrient-based products used to improve soil fertility and supplement nutrients are fertilizers...
![Micronutrient-Based Products Used for Soil Fertility are Fertilizers, Not Plant Growth Regulators: CESTAT Rules No Excise Duty Payable [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094398-cestat-kolkata-cestat-rules-excise-duty-taxscan.webp "Micronutrient-Based Products Used for Soil Fertility are Fertilizers, Not Plant Growth Regulators: CESTAT Rules No Excise Duty Payable [Read Order]")
CENVAT Credit Cannot Be Denied If Goods Are Received with Valid Invoices and Duty Is Paid and Accepted: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit cannot be denied to the recipient when goods are received under valid invoices and the ...
![CENVAT Credit Cannot Be Denied If Goods Are Received with Valid Invoices and Duty Is Paid and Accepted: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094244-cenvat-credit-taxscan.webp "CENVAT Credit Cannot Be Denied If Goods Are Received with Valid Invoices and Duty Is Paid and Accepted: CESTAT [Read Order]")
Sand Lime Bricks is Type of Fly Ash Bricks, Eligible for Excise Exemption: CESTAT Quashes Excise Duty Demand of Rs. 2.6 crores [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Kolkata has set aside a central excise duty demand of ₹2.67 crore along with penalties against bricks manufacturer and its...
![Sand Lime Bricks is Type of Fly Ash Bricks, Eligible for Excise Exemption: CESTAT Quashes Excise Duty Demand of Rs. 2.6 crores [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092805-type-of-fly-ash-bricks-eligible-for-excise-exemption-taxscan.webp "Sand Lime Bricks is Type of Fly Ash Bricks, Eligible for Excise Exemption: CESTAT Quashes Excise Duty Demand of Rs. 2.6 crores [Read Order]")
![Sugar Syrup Used in Biscuit Production Not Marketable, Hence Not Excisable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090902-cestat-sugar-syrup-excise-duty-taxscan.webp "Sugar Syrup Used in Biscuit Production Not Marketable, Hence Not Excisable: CESTAT [Read Order]")
S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]
The Madurai Bench of the Madras High Court held that Section 173(5) of the Code of Criminal Procedure, 1973, which governs filing of police reports, cannot be invoked in prosecutions under the...
![S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/11/500x300_2085473-no-corrupt-motive-found-madras-hc-disciplinary-case-gst-deputy-commissioner-taxscan.webp "S. 173(5) Cr.P.C. Not Applicable to Central Excise Prosecution Based on Private Complaint: Madras HC [Read Order]")
Rule 6 of Central Excise Valuation Rules not invocable when Discount Policy is Generally Offered for all Customers: CESTAT [Read Order]
In a recent case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT) has held that Rule 6 of the Central Excise Valuation Rules is not invocable when a ...
![Rule 6 of Central Excise Valuation Rules not invocable when Discount Policy is Generally Offered for all Customers: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083356-central-excise-valuation-cestat-taxscan.webp "Rule 6 of Central Excise Valuation Rules not invocable when Discount Policy is Generally Offered for all Customers: CESTAT [Read Order]")
Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that curtain wall glazing constructed on site and permanently affixed becomes immovable...
![Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082867-cestat-new-delhi-curtain-wall-glazing-immovable-property-taxscan.webp "Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot Be Treated as Excisable Goods: CESTAT [Read Order]")