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2020 ] INDEX - 1st May, 2020 xvii
fact after obtaining certified copy of bail application, original authority
conducted re-adjudication as to whether bills are genuine or not - In bail
application, appellants pleading that gold was purchased vide bills dated
18-2-2014, 19-2-2014 and 22-2-2014 - Thus doubt raised by Commissioner
(Appeals) as to whether appellants in possession of bills at time of filing
bail application itself, stands eliminated - Since seal of issuing certified
copy present on main bail application, no reason to disbelieve same -
Also, except for slight difference in name mentioned in one bill, no
serious discrepancy found in bills - Nothing on record to suspect that
bills created at later stage - Appellants sufficiently discharged onus to
establish possession of gold - Department cannot proceed to confiscate on
assumptions and presumptions - Impugned order set aside - Section 111
of Customs Act, 1962 — S. Ramki v. Principal Commissioner of Customs, Chennai-III
(Tri. - Chennai) ..................................... 372
High Speed Diesel Oil - Inter-State purchases of High Speed Diesel Oil on
concessional rate of tax of 2% - ‘C’ forms - Introduction of GST regime
w.e.f. 1-7-2017 - Department’s site blocked to deny access to petitioner
and other similarly placed persons from downloading ‘C’ forms - High
Court in similar matter directed the Revenue to permit the petitioner-
assessee to download ‘C’ forms - Instant writ petition falls clearly within
four corners of Ramco Cements Ltd. case as well as ‘Southern
Cotspinners Coimbatore Private Ltd.’ case — Shir Varalakshmi Company v. State
of Tamil Nadu (Mad.) .................................. 338
Imported inactive dried yeast, classification of - See under ENZYMES ...... 458
Inactive dried yeast, classification of - See under ENZYMES ........... 458
Incomplete declaration not amounting to misdeclaration of goods - See
under CONFISCATION AND PENALTY .................... 455
INDIAN EVIDENCE ACT, 1872 :
— Section 26 - See under PROSECUTION ...................... 318
Interest on delayed refund - Rate of interest - Section 11BB of Central Excise
Act, 1944, to clarify the rate of interest in the range of 5% to 30%, itself
empowered the Central Government to fix any rate of interest for the
time being by way of a notification - Notification No. 67/2003-C.E. (N.T.)
issued under Section 11BB of Central Excise Act, 1944 having fixed the
rate of interest @ 6% per annum for the purpose of said section, interest
rate of 6% only admissible to assessee — Devendra Udyog v. Commissioner of
CGST, Jodhpur (Tri. - Del.) ................................ 385
Inter-State purchases of High Speed Diesel Oil on concessional rate of tax,
directions to issue Form C - See under HIGH SPEED DIESEL OIL ....... 338
Jurisdictional error committed by Adjudicating authority, writ jurisdiction
invocable - See under WRIT JURISDICTION ................... 309
Limitation for appeal - Delay when condonable/not condonable - See under
APPEAL ....................................... 458
Limitation for demand - Extended period when applicable/inapplicable -
See under DEMAND ........................... 388, 408, 417
Liquor smuggling in Bonded warehouse, FIR filed by Police not sustainable
consequent to search and seizure by Customs - See under POLICE AND
VIOLATION OF CUSTOMS ACT, 1962 ..................... 314
Man-made gold nuggets mixed with other metals - Goods imported by
appellant produced in a workshop by mixing sand and gold and various
EXCISE LAW TIMES  1st May 2020  19