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    March 24, 2026   Case Laws Central Excise
    Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
    March 21, 2026   Case Laws Central Excise
    Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
    March 16, 2026   Case Laws Central Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    March 16, 2026   Case Laws Central Excise
    Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.
    March 12, 2026   Case Laws Central Excise
    Capacity-based taxation rules and mechanistic capacity formula upheld as prima facie within statutory mandate; interim relief refused.
    March 5, 2026   Case Laws Central Excise
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
    March 3, 2026   Case Laws Central Excise
    Classification of printed stationery: answer booklets and passbooks classifiable under Chapter 4820; others under Chapter 49; remand ordered.
    March 2, 2026   Case Laws Central Excise
    Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.
    March 2, 2026   Case Laws Central Excise
    Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.
    February 28, 2026   Case Laws Central Excise
    Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.
    February 27, 2026   Case Laws Central Excise
    Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered...
    February 23, 2026   Case Laws Central Excise
    Commercial identity test affirms transformer parts classification; departmental knowledge bars extended limitation and demand is set aside.
    February 20, 2026   Case Laws Central Excise
    Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
    February 19, 2026   Case Laws Central Excise
    Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.
    February 18, 2026   Case Laws Central Excise
    Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
    February 14, 2026   Case Laws Central Excise
    Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
    February 12, 2026   Case Laws Central Excise
    Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.
    February 10, 2026   Case Laws Central Excise
    Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
    February 6, 2026   Case Laws Central Excise
    Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
    February 5, 2026   Case Laws Central Excise
    Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.
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All › Central Excise
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March 24, 2026   Case Laws Central Excise
Extended limitation and assessable value deductions rejected against duty demand where sales were documented and supported by contract terms.
March 21, 2026   Case Laws Central Excise
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being set aside.
March 16, 2026   Case Laws Central Excise
Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
March 16, 2026   Case Laws Central Excise
Classification as Medicaments: ingredients, dosage and licences establish medicinal character, so no differential duty or penalties follow.
March 12, 2026   Case Laws Central Excise
Capacity-based taxation rules and mechanistic capacity formula upheld as prima facie within statutory mandate; interim relief refused.
March 5, 2026   Case Laws Central Excise
Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
March 3, 2026   Case Laws Central Excise
Classification of printed stationery: answer booklets and passbooks classifiable under Chapter 4820; others under Chapter 49; remand ordered.
March 2, 2026   Case Laws Central Excise
Procedural Irregularity in Rebate Returns: failure to specify defects invalidates return; rebate allowed if export proof establishes entitlement.
March 2, 2026   Case Laws Central Excise
Classification as Ayurvedic medicine: appeals allowed after revenue failed to prove cosmetic character and show cause nondisclosure.
February 28, 2026   Case Laws Central Excise
Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.
February 27, 2026   Case Laws Central Excise
Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered.
February 23, 2026   Case Laws Central Excise
Commercial identity test affirms transformer parts classification; departmental knowledge bars extended limitation and demand is set aside.
February 20, 2026   Case Laws Central Excise
Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.
February 19, 2026   Case Laws Central Excise
Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.
February 18, 2026   Case Laws Central Excise
Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
February 14, 2026   Case Laws Central Excise
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and classification follows
February 12, 2026   Case Laws Central Excise
Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.
February 10, 2026   Case Laws Central Excise
Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
February 6, 2026   Case Laws Central Excise
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals allowed
February 5, 2026   Case Laws Central Excise
Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.

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