Additional Excise Duty Can’t Be Levied On Pre-Budget Stock Manufactured Before Levy Came Into Force: CESTAT

HomeIndirect TaxesAdditional Excise Duty Can’t Be Levied On Pre-Budget Stock Manufactured Before Levy...

Additional Excise Duty Can’t Be Levied On Pre-Budget Stock Manufactured Before Levy Came Into Force: CESTAT

Indirect Taxes Top Stories

Published on

11/05/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Additional Excise Duty (AED) introduced in July 2014 cannot be levied on goods that had already been manufactured prior to the levy coming into force, even if such goods were cleared after the levy became effective. The bench of…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Additional Excise Duty Can’t Be Levied On Pre-Budget Stock Manufactured Before Levy Came Into Force: CESTAT

Membership Required

Latest articles

Cold Heading Quality Alloy Steel Wire Can’t Be Classified As Wire Rod Merely Due To SCM435 Grade Mention In Mill Certificate: CESTAT

Service Tax Appeal Abates on Death of Appellant: CESTAT

Sub-Contractor Executing Works Within SEZ Entitled To Service Tax Exemption Even If Services Routed Through Main Contractors: CESTAT

No Service Tax Payable By Research Institutes On Grants-In-Aid Received From Government: CESTAT

More like this

Cold Heading Quality Alloy Steel Wire Can’t Be Classified As Wire Rod Merely Due To SCM435 Grade Mention In Mill Certificate: CESTAT

Service Tax Appeal Abates on Death of Appellant: CESTAT

Sub-Contractor Executing Works Within SEZ Entitled To Service Tax Exemption Even If Services Routed Through Main Contractors: CESTAT

About us

Company

Categories