Page 4 - ELT_1_1st April 2020_Vol 372_Part

ii EXCISE LAW TIMES [ Vol. 372
Departmental approach & Success of Sabka Vishwas Scheme, 2019 (SVLDRS)
— Pramod Kumar Rai ............................... A14

Court-room Highlights

Adjudication — Delay due to transferring matter to Call Book — Vires of
C.B.E. & C. Circular No. 162/73/95-CX., dated 14-12-1995? ......... A33
Adjudication call book - Delayed adjudication of show cause notices whether
justified when same kept in call book for a long-time without disclosing
any reasons? .................................... A19
Area based exemption, removal of higher quantity to sister unit than
reflected in records — Misuse of notification, whether established when
goods received back after processing? ..................... A31
Cenvat credit — Denial solely on suppliers’ statement of non-supply of
inputs, whether sustainable in absence of cross-examination and absence
of transporters’ statement? ............................ A31
Cenvat credit — Evidence for fraudulent availment without receiving goods,
sufficiency thereof? ................................ A26
Clandestine removal and undervaluation, sufficiency of third party
evidence? ..................................... A26
Confiscation — Food supplement containing beef whether liable to absolute
confiscation on its import? ............................ A24
Confiscation of medical equipment for failure to produce installation
certificate not sustainable when there is no allegation of its non-
installation - Notification No. 64/88-Cus. .................... A22
Demand — Clandestine removal of goods — Parallel invoices having
different format than that of assessee’s invoice, whether reliable in
absence of any corroborative evidence? ..................... A25
Demand — Excess consumption of one of raw materials whether can be
ground to allege excess manufacture and removal of goods when there is
no evidence of excess receipt of other raw materials? ............. A25
Demand whether sustainable when activity not amounts to manufacture? ... A30
Encoders, modulators and multiplexer whether classifiable under Tariff
Heading 8517 of Customs Tariff Act, 1975? ................... A21
Fan parts — Rotors, stator, down case, top case and down rod except blades
imported together as a set, whether classifiable under Customs Tariff
Heading 8414 or under Heading 8503? ..................... A34
Isotope compound whether leviable to Excise duty due to reported short
shelf life? ..................................... A32
Job work — Exemption — Raw materials after processing returned to
supplier, whether benefit of Notification No. 214/86-C.E. available? ..... A30
Manufacture — Blending of motor spirits and HSD with multifunctional
additives, whether amounts to manufacture? .................. A27
Manufacture — Lead ingots — Activity of conversion of unrefined lead
ingots into refined lead ingots to make lead alloys for making batteries,
whether amounts to manufacture? ........................ A30
Manufacture — Refilling of imported ink from bulk container to printing
reservoir/printing ink cartridges and re-labelling same, whether amount
to manufacture? .................................. A24
EXCISE LAW TIMES  1st April 2020  4