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

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

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Published on

11/05/2026

By Mariya Paliwala

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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…

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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

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