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    August 5, 2026   Case LawsCentral Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    July 31, 2026   Case LawsCentral Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case LawsCentral Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claim...
    July 27, 2026   Case LawsCentral Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case LawsCentral Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 23, 2026   Case LawsCentral Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee...
    July 23, 2026   Case LawsCentral Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 17, 2026   NotificationsCentral Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
    July 17, 2026   NotificationsCentral Excise
    Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.
    July 14, 2026   Case LawsCentral Excise
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    July 10, 2026   Case LawsCentral Excise
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    July 10, 2026   Case LawsCentral Excise
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
    July 10, 2026   Case LawsCentral Excise
    Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
    July 2, 2026   Case LawsCentral Excise
    Rebate claim based on overturned precedent quashed and remanded for fresh consideration without any merits finding.
    July 2, 2026   Case LawsCentral Excise
    Manufacture of iron ore concentrate requires beneficiation or special treatment; mere crushing and screening attract no excise duty.
    July 2, 2026   Case LawsCentral Excise
    Tariff classification of poultry wire mesh turns on goods as cleared, not later use; extended period fails
    July 1, 2026   NotificationsCentral Excise
    Export refund and rebate restrictions extended to additional destinations under amended Central Excise rules
    June 29, 2026   Case LawsCentral Excise
    Exemption notification interpretation defeats penalty where no intent to evade duty is shown for 100% EOU clearances.
    June 27, 2026   Case LawsCentral Excise
    Revenue deposit refunds attract interest from each deposit date, with Section 11BB inapplicable and recalculation ordered up to refund.
    June 27, 2026   Case LawsCentral Excise
    Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.
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    All› Central Excise › Central Excise - 2026
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    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    July 31, 2026   Case Laws Central Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
    July 27, 2026   Case Laws Central Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case Laws Central Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 23, 2026   Case Laws Central Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee's determination.
    July 23, 2026   Case Laws Central Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 17, 2026   Notifications Central Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
    July 17, 2026   Notifications Central Excise
    Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.
    July 14, 2026   Case Laws Central Excise
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    July 10, 2026   Case Laws Central Excise
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    July 10, 2026   Case Laws Central Excise
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
    July 10, 2026   Case Laws Central Excise
    Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
    July 2, 2026   Case Laws Central Excise
    Rebate claim based on overturned precedent quashed and remanded for fresh consideration without any merits finding.
    July 2, 2026   Case Laws Central Excise
    Manufacture of iron ore concentrate requires beneficiation or special treatment; mere crushing and screening attract no excise duty.
    July 2, 2026   Case Laws Central Excise
    Tariff classification of poultry wire mesh turns on goods as cleared, not later use; extended period fails
    July 1, 2026   Notifications Central Excise
    Export refund and rebate restrictions extended to additional destinations under amended Central Excise rules
    June 29, 2026   Case Laws Central Excise
    Exemption notification interpretation defeats penalty where no intent to evade duty is shown for 100% EOU clearances.
    June 27, 2026   Case Laws Central Excise
    Revenue deposit refunds attract interest from each deposit date, with Section 11BB inapplicable and recalculation ordered up to refund.
    June 27, 2026   Case Laws Central Excise
    Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.

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      Central Excise

      An order rejecting a rebate claim and imposing penalty, based...

      Rebate claim based on overturned precedent quashed and remanded for fresh consideration without any merits finding.

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      Central ExciseJuly 2, 2026Case LawsHC
      An order rejecting a rebate claim and imposing penalty, based exclusively on a prior Single Judge decision, could not stand after that precedent was later set aside by a Division Bench. The High Court quashed the order because its sole foundation had disappeared, and remanded the rebate and penalty issues to the competent authority for fresh consideration in light of the Division Bench view, without expressing any opinion on merits.
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