Page 10 - ELT_3rd_1st May 2020_Vol 372_Part

viii EXCISE LAW TIMES [ Vol. 372
Central Excise Act, 1944 (Contd.)
— Section 11A - See under DEMAND ........................ 414
— Section 11AC - See under CONFISCATION .................... 388
— Section 11B - See under REFUND/REFUND CLAIM .............. 452
— Section 11BB - See under INTEREST ........................ 385
— Section 35G - See under DEMAND ........................ 321
CENTRAL EXCISE NOTIFICATIONS :
— Notification No. 7/2003-C.E. - See under DEMAND ............... 388
— Notification No. 67/2003-C.E. (N.T.) - See under INTEREST ........... 385
— Notification No. 12/2012-C.E. - See under EXEMPTION FROM CVD ..... 417
CENTRAL EXCISE RULES, 1944 :
— Rule 56 - See under SAMPLES ........................... 388
CENTRAL EXCISE RULES, 2002 :
— Rule 25 - See under CONFISCATION ....................... 388
— See also under DEMAND AND PENALTY ............... 346
— Rule 26 - See under CONFISCATION ....................... 388
— See also under DEMAND AND PENALTY ............... 346
CENTRAL EXCISE TARIFF ACT, 1985 :
Chapter/Heading/Sub-heading/Tariff Item
— 2102 - See under ENZYMES ............................. 458
— 2309 - See under ENZYMES ............................. 458
— 26 - Note 2 - See under ORE ............................. 417
— 5402 59 10 - See under POLYPROPYLENE MULTI-FILAMENT YARN
(PPMF) ........................................ 388
CENVAT/MODVAT/CENVAT CREDIT OF SERVICES TAX :
— remaining unutilzed on closure of factory, cash refund not admissible -
See under REFUND/REFUND CLAIM ...................... 452
— Use of common inputs in manufacture of dutiable as well as exempted
goods - Demand of 10% of value of exempted goods - Petitioner
questioning propriety of order-in-original misreading Tribunal judgment
in Unison Metals Ltd. [2006 (204) E.L.T. 323 (Tribunal-LB)] and
overlooking explanation to Rule 6(3)(c) of Cenvat Credit Rules, 2004,
applicable in present case - HELD : Assessee adopted scheme under said
Rule 6(3)(c) ibid to which first Explanation to sub-rule also attracted -
Evidently, adjudicating authority did not refer to first Explanation to
Rule 6(3) ibid while passing relevant order - Adjudicating authority
committed error of jurisdiction in failing to appreciate extent to which
dictum in Unison Metals Limited (supra) bound adjudicating authority -
Order of adjudicating authority set aside - Amount equivalent to 10%
value of exempted goods recovered from customers but not deposited
with Department - Amount realised from purchasers of goods to be
deemed to have been paid to excise authorities upon Cenvat credit
account of assessee being debited, hence no question of assessee being
liable to pay any penalty or interest - Rule 6(3)(c) of Cenvat Credit Rules,
2004 — Kesoram Spun Pipes and Foundries Ltd. v. Commr. of Central Excise (Cal.) ...... 309
CENVAT CREDIT RULES, 2004 :
— Rule 5 - See under REFUND/REFUND CLAIM ................. 452
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