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1. This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

2. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

3. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

4. The appellant, a 100% Export Oriented Unit (EOU), imported goods and stored them in a licensed warehouse u/s 58 of the Customs Act, 1962. These goods were destroyed in a...

5. Demand of duty on goods cleared / exported to Nepal - These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the...

6. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

7. Conversion to DTA from EOU - The duty demand raised on the semi-finished goods and finished goods cannot be sustained for the reason that the goods have already been...

8. Claim of rebate/ refund - export consignment was not sealed - ARE-Is, did not have a certification of the Central Excise Officer that the export goods were sealed with...

9. Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

10. Rebate of duty - refund of excise duty on export of goods - export through merchant banker -identity of goods cleared from factory can not be established with those...

11. Demand of duty on export of goods without payment of duty - short shipped/shot export of goods - export of Linear Alkyl Benzene (LAB) under UT-I for export under the...

12. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

13. The notification amends the previous Central Excise notification No. 04/2022 to exempt the export of petrol and diesel from the Special Additional Excise Duty when...

14. Demand of central excise duty - non-submission of proof of export before the jurisdictional Central Excise Authorities - matter remanded back for fresh decision - AT

15. This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise...