Extension of SVLDRS deadlines allows extended filing, issuance and payment timelines for declarants in Jammu and Kashmir and Ladakh.
The Central Government, invoking section 134 of the Finance (No.2) Act, 2019, prescribes extended deadlines for persons in the Union Territories of Jammu and Kashmir and Ladakh in respect of cases eligible under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, providing revised last dates for filing declarations, issuance of statements and estimates under section 127, and electronic payment of amounts payable, to offset implementation impediments caused by internet disruptions.

Excise duty exemption for goods cleared against RoSL scrips subject to registration, validation and undertaking requirements.
Goods specified in the Fourth Schedule are exempt from excise duty when cleared against RoSL duty credit scrips, subject to registration of the scrip with the Customs Authority, presentation of scrip and supplier/manufacturer details to identify the jurisdictional Central Excise Officer and duties leviable but for exemption, electronic debiting of duties by Customs with written advice to the Central Excise Officer, an undertaking by the scrip holder to cover any short debit with interest, endorsement and validation by the Central Excise Officer, and entitlement to drawback or CENVAT credit against the validated debited amount.

Appointment of common adjudicating authority: DRI Additional Director General vested with central excise adjudication powers for a specific SCN.
The notification appoints the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai as a common adjudicating authority and vests that officer with the powers of specified Central Excise Officers to adjudicate the show cause notice referenced by file number issued to M/s Torrent Pharmaceuticals Limited and others, pursuant to the rule in the Central Excise Rules, 2017.

Time-limit substitution in Sabka Vishwas Scheme converts relative filing periods into fixed calendar deadlines for dispute filings.
The Sabka Vishwas (Legacy Dispute Resolution) Scheme (Amendment) Rules, 2020 convert several relative time periods in rules 6 and 7 of the principal rules into fixed calendar cut-off dates, replacing running limitation periods for submissions and actions with specified deadlines, and come into force on publication in the Official Gazette.

Excise tariff amendment revises specified exemption entries, replacing prior entries with a uniform per litre excise rate effective in early May.
Amendment substitutes the column (4) entries in the principal notification's Table for Sl. No. 1 and Sl. No. 2 with the entry "Rs. 18 per litre", implemented under powers conferred by the Finance Act and the Central Excise Act, and made effective from 6th May, 2020.

Excise duty amendment revises per-litre tariff exemption entries for specified items, taking effect from early May 2020.
Amends the principal notification by substituting new per litre entries in column (4) of the Table for Sl. No. 1 and Sl. No. 2, changing the tariff exemption entries applicable to those items.

Road and Infrastructure Cess increase on petrol and diesel, replacing earlier rates and taking effect from mid-March.
Substitutes the tariff table entries for petrol and diesel to prescribe the new per litre Road and Infrastructure Cess rates, exercising powers under the Finance Act and the Central Excise Act; the notification identifies the specific table entries amended for both petrol and diesel and fixes the operative date from which the substituted rates apply.

Increase in Special Additional Excise Duty raises rates on petrol and diesel effective mid March, amending prior notification.
The Central Government amends Notification No. 05/2019 Central Excise to substitute the column (4) entries in the Table: the entry against Sl. No. 1 is replaced to reflect an increased petrol SAED rate and the entry against Sl. No. 2 is replaced to reflect an increased diesel SAED rate. The amendment is issued under section 147 of the Finance Act, 2002 read with section 5A of the Central Excise Act, 1944, and takes effect from 14th March, 2020.

Duty credit scrip inclusion permits specified excise exemptions under the Fourth Schedule following an amendment to export incentive rules.
The notification amends Notification No. 20/2015 Central Excise by inserting a proviso that the scrip, against which goods cleared are exempted from the whole of excise duty under the Fourth Schedule, may include duty credit provided under the Additional Ad Hoc Incentive in terms of paragraph 3.25 of the Foreign Trade Policy.

Excise duty exemption for goods cleared against RoSCTL duty credit scrips, subject to prescribed customs and validation procedures.
Exemption from excise duty is granted for goods specified in the Fourth Schedule when cleared against duty credit scrips issued under the RoSCTL scheme, including Additional Ad Hoc Incentive credits, subject to procedural conditions: scrip registration with Customs, presentation with supplier details and jurisdictional Central Excise Officer, debiting of duties leviable but for the exemption by Customs (physically or electronically), written advice to the Central Excise Officer, an undertaking to cover any short debit, endorsement and validation by the Officer, retention of attested debited scrip copies, and eligibility of the scrip holder to claim drawback or CENVAT credit against the debited and validated amount.