Page 6 - ELT_15th May 2020_VOL 372_Part 4th

iv EXCISE LAW TIMES [ Vol. 372
Recovery of Drawback, where exports made under ECGC — S.K. Mathur .... A137

Court-room Highlights

Area based exemption — Notification No. 27/2005-C.E., dated 19-5-2005
amending Notification No. 50/2003-C.E. substituting words ‘Village
Selakui’ in Annexure-II thereof, whether retrospective in nature? ...... A142
Area-based exemption under Notification No. 50/2003-C.E to a unit taking
substantial expansion in its installed capacity, whether can be denied
when no such expansion taken place in respect of second unit located in
same factory compound? ............................. A142
Area-based exemption under Notification No. 50/2003-C.E. — Unit set up
prior to 7-1-2003 but commencing commercial production after the said
date, whether eligible to exemption? ...................... A142
Manufacture — Deemed manufacture — Repacking along with labelling of
Cocoa Butter whether amounts to manufacture under Central Excise? .... A139
Marketability vis-à-vis manufacture under Central Excise ............ A139
Production capacity based duty — Rule 5 of Hot Re-rolling Mills Annual
Capacity Determination Rules, 1997, whether ultra vires Excise Section
3A? ......................................... A140
Production capacity based duty for the period prior to omission of Excise
Section 3A and Rules framed thereunder, whether can be recovered after
such omission? .................................. A140
Refund of Pre-deposit and return of Bank Guarantee on favourable decision
by Tribunal — Inaction by Department ..................... A139

Tit-Bits News & Views

Export sops likely to continue till March, 2021 — Softening the COVID-19
blow ........................................ A144
25 Chinese items may face extension of dumping duty .............. A145
Lockdown effect : No gold seizure by Customs in April .............. A146
District-Level Clearance Norms for MSME Scheme relaxed for enterprises in
rural, semi-rural areas ............................... A148
No GST on full-time Directors’ salary : AAR .................... A148
DGS has to take a call on waiving detention charges ............... A149
Lease rental for SEZs no to be increased ....................... A150
SC unhappy with Government for not filling Tribunal vacancies ......... A150

Departmental Clarifications Series T

GST & Customs Circulars and Public Notices
Measure to facilitate trade during the lockdown period — Review of
Circular No. 17/2020, dated 3-4-2020 — Undertaking in lieu of Bond can
be submitted till 30-5-2020 — M.F. (D.R.) Circular No. 23/2020-Cus., dated
11-5-2020 ....................................... T17

EXCISE LAW TIMES  15th May 2020  6