Central Excise Duty Archives

Delhi High Court upholds validity of Rule 8 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010

“The fact that a particular packing machine is operated only for few days during the month does not result in the duty liability being proportionately reduced or enhanced.”

Experts Corner Tarun Jain (Tax Practitioner)

Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28

Case Briefs High Courts

P&H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted

Punjab and Haryana High Court: The Division Bench of Ajay Tewari and Pankaj Jain, JJ., contemplated the appeal where the interest on

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Does Rule 4(5)(a) of Cenvat Credit Rules, 2002 cover the return of waste and scraps and is it subject to Central Excise duty? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed aggrieved by the order-in-original

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether there can be a claim of exclusion of the freight amount from arriving at the assessable value for the purpose of payment of central excise duty; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed