Page 10 - ELT_1_1st April 2020_Vol 372_Part

viii EXCISE LAW TIMES [ Vol. 372

SUBJECT INDEX
[CASE LAW : CUSTOMS, EXCISE & EXIM]
Accumulated credit on abolishing of Money Credit scheme, scope of
utilization - See under MONEY CREDIT SCHEME ............... 56
Adjudication - Call book delay in adjudication on account of transfer of
show cause notice in call book - Keeping show cause notices in call book
for a long period without disclosing any reasons vitiates entire
adjudication proceedings - Such show cause notices cannot be processed
further and quashed - Sections 33 and 33A of Central Excise Act, 1944 —
Apollo Tyres Limited v. Union of India (Guj.) ........................ 52
— Natural justice - Cross-examination - By not providing appellant with
copy of department’s communication with Chemical Examiner and by
denying his cross-examination for giving two different reports, natural
justice has been violated in adjudication - Section 33 of Central Excise
Act, 1944 — Borsad Tobacco Co. Pvt. Ltd. v. Commr. of C. Ex. & S.T., Ahmedabad-III (Tri.
- Ahmd.) ........................................ 156
— Show cause notices issued on same issue answerable to different
adjudicating authority to be transferred and adjudicated by the officer
competent to decide the case involving higher duty - Show cause notice,
dated 2-5-2017 involving Cenvat credit of ` 12.86 crores issued and
adjudicated by Commissioner, Alwar required to be transferred to
ADGCEI, New Delhi for analogous adjudication with the show cause
notice issued by him on the same issue involving higher amount in view
of Clause 11.2 of C.B.E. & C. Master Circular No. 1053/2/2017-CX, dated
10-3-2017 - Sections 33 and 33A of Central Excise Act, 1944 — Sypher Impex
Alloys Pvt. Ltd. v. Union of India (Raj.) .......................... 46
Alternative remedy availability not a bar for exercising writ jurisdiction
against belated SCN issued on change of opinion - See under WRIT
JURISDICTION ................................... 30
Anti-dumping duty on polished porcelain/vitrified floor tiles imported
from Sri Lanka - See under TILES ......................... 143
Appeal to Supreme Court - Dismissal of special leave petition -
Consequences of - Finding and conclusion of lower authorities against
petitioner attain finality and cannot be reopened — Suborno Bose v.
Enforcement Directorate (S.C.) ................................ 3
Assessment - Provisional assessment finalized and refund granted, demand
of refund without review of assessment order not sustainable - See under
DEMAND ...................................... 30
— Synthetic waste imported and cleared on provisional assessment, samples
cannot be drawn from factory after clearance of goods from Customs
area - See under SAMPLES ............................. 42
Assessment order - Show Cause Notice issued after more than two years
from finalisation of assessment order on change of opinion, writ
jurisdiction invocable - See under WRIT JURISDICTION ............ 30
Bazar scrap - Fraudulent availment of Cenvat credit by replacing new
material with bazar scrap, credit not deniable in absence of cogent
evidence - See under CENVAT CREDIT ..................... 129
Beef contained in food supplements, confiscation sustainable - See under
CONFISCATION .................................. 109
EXCISE LAW TIMES  1st April 2020  58