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    January 31, 2024   Case LawsCentral Excise
    Supreme Court Dismisses Appeal on Tobacco Excise Duty; Leaves Legal Question Open for Future Cases.
    January 31, 2024   Case LawsCentral Excise
    Cenvat Credit Time Limit Inapplicable to Pre-September 2014 Documents, Tribunal Confirms Eligibility.
    January 30, 2024   Case LawsCentral Excise
    Clean Energy Cess Valid on Coal Produced Before GST, Even After Repeal; Limited to Normal Limitation Period.
    January 30, 2024   Case LawsCentral Excise
    Penalty on Director Overturned Due to Insufficient Evidence and Lack of Cross-Examination Under Central Excise Act.
    January 30, 2024   Case LawsCentral Excise
    Tribunal Reviews Document Admissibility in Alleged Duty Evasion of Sponge Iron Through Undervaluation and Clandestine Clearance.
    January 27, 2024   Case LawsCentral Excise
    Interest on Education Cess for Export Units Excluded from Duty Calculations for Domestic Tariff Clearances.
    January 24, 2024   Case LawsCentral Excise
    Director Commission Part of Remuneration, Not Sales Commission; Eligible for Cenvat Credit Under Board Resolution.
    January 24, 2024   Case LawsCentral Excise
    Duty Abatement Granted for Non-Operational Period; Revenue's Demand Unwarranted Due to Production Halt in November 2012.
    January 24, 2024   Case LawsCentral Excise
    LED Bulbs Sold to EESL Exempt from Metrology Rules; Transaction Value Method Correctly Used for Valuation.
    January 23, 2024   Case LawsCentral Excise
    Show Cause Notice Invalidated Due to Expiry of Five-Year Limitation Period Under Central Excise Rules.
    January 23, 2024   Case LawsCentral Excise
    Supreme Court Holds Exclusive Jurisdiction Over Valuation and Duty Assessment of Excisable Goods, Not High Court.
    January 22, 2024   Case LawsCentral Excise
    Customs Can Issue Show Cause Notice for Duty Shortfall in EOU Debonding Without Development Commissioner Approval.
    January 20, 2024   Case LawsCentral Excise
    High Court dismisses writ petition due to petitioners' failure to notify CESTAT of authority's non-compliance before filing.
    January 19, 2024   Case LawsCentral Excise
    Petitioners' Claims for Area-Based Exemption Under NEIIPP to Be Reviewed; Equal Budgetary Support Sought.
    January 19, 2024   Case LawsCentral Excise
    Exemption for Cement in 50kg Bags: Allegations Deemed Vague; Delayed Adjudication Considered Unjustified.
    January 18, 2024   Case LawsCentral Excise
    Investigating Officer Failed to Follow Safeguards u/s 36B in Case of Alleged Clandestine Removal.
    January 18, 2024   Case LawsCentral Excise
    Court Upholds CENVAT Credit for Imported Coal CVD; No Unfair Advantage Over Domestic Buyers Found.
    January 16, 2024   Case LawsCentral Excise
    Seized notebooks alone don't shift burden of proof; need independent evidence for clandestine removal charges.
    January 16, 2024   Case LawsCentral Excise
    Cenvat Credit Valid on Inputs Even if Process Later Deemed Non-Manufacturing and Non-Excisable.
    January 15, 2024   NotesCentral Excise
    Tax Demand Issued Without Pre-Show Cause Notice Sparks Concerns Over Procedural Fairness and Extended Limitation Period.
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    Highlights
    All› Central Excise › Central Excise - 2024
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    January 31, 2024   Case Laws Central Excise
    Supreme Court Dismisses Appeal on Tobacco Excise Duty; Leaves Legal Question Open for Future Cases.
    January 31, 2024   Case Laws Central Excise
    Cenvat Credit Time Limit Inapplicable to Pre-September 2014 Documents, Tribunal Confirms Eligibility.
    January 30, 2024   Case Laws Central Excise
    Clean Energy Cess Valid on Coal Produced Before GST, Even After Repeal; Limited to Normal Limitation Period.
    January 30, 2024   Case Laws Central Excise
    Penalty on Director Overturned Due to Insufficient Evidence and Lack of Cross-Examination Under Central Excise Act.
    January 30, 2024   Case Laws Central Excise
    Tribunal Reviews Document Admissibility in Alleged Duty Evasion of Sponge Iron Through Undervaluation and Clandestine Clearance.
    January 27, 2024   Case Laws Central Excise
    Interest on Education Cess for Export Units Excluded from Duty Calculations for Domestic Tariff Clearances.
    January 24, 2024   Case Laws Central Excise
    Director Commission Part of Remuneration, Not Sales Commission; Eligible for Cenvat Credit Under Board Resolution.
    January 24, 2024   Case Laws Central Excise
    Duty Abatement Granted for Non-Operational Period; Revenue's Demand Unwarranted Due to Production Halt in November 2012.
    January 24, 2024   Case Laws Central Excise
    LED Bulbs Sold to EESL Exempt from Metrology Rules; Transaction Value Method Correctly Used for Valuation.
    January 23, 2024   Case Laws Central Excise
    Show Cause Notice Invalidated Due to Expiry of Five-Year Limitation Period Under Central Excise Rules.
    January 23, 2024   Case Laws Central Excise
    Supreme Court Holds Exclusive Jurisdiction Over Valuation and Duty Assessment of Excisable Goods, Not High Court.
    January 22, 2024   Case Laws Central Excise
    Customs Can Issue Show Cause Notice for Duty Shortfall in EOU Debonding Without Development Commissioner Approval.
    January 20, 2024   Case Laws Central Excise
    High Court dismisses writ petition due to petitioners' failure to notify CESTAT of authority's non-compliance before filing.
    January 19, 2024   Case Laws Central Excise
    Petitioners' Claims for Area-Based Exemption Under NEIIPP to Be Reviewed; Equal Budgetary Support Sought.
    January 19, 2024   Case Laws Central Excise
    Exemption for Cement in 50kg Bags: Allegations Deemed Vague; Delayed Adjudication Considered Unjustified.
    January 18, 2024   Case Laws Central Excise
    Investigating Officer Failed to Follow Safeguards u/s 36B in Case of Alleged Clandestine Removal.
    January 18, 2024   Case Laws Central Excise
    Court Upholds CENVAT Credit for Imported Coal CVD; No Unfair Advantage Over Domestic Buyers Found.
    January 16, 2024   Case Laws Central Excise
    Seized notebooks alone don't shift burden of proof; need independent evidence for clandestine removal charges.
    January 16, 2024   Case Laws Central Excise
    Cenvat Credit Valid on Inputs Even if Process Later Deemed Non-Manufacturing and Non-Excisable.
    January 15, 2024   Notes Central Excise
    Tax Demand Issued Without Pre-Show Cause Notice Sparks Concerns Over Procedural Fairness and Extended Limitation Period.

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