Page 230 - ELT_15th June 2020_VOL 372_Part 6th

xii EXCISE LAW TIMES [ Vol. 372
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
Advance Authorization Scheme — Pre-import condition inserted w.e.f. 13-
10-2017 vide clause (xii) in Notification No. 18/2015-Cus., whether ultra
vires the Foreign Trade Policy, 2015-20 and the provisions of the
Handbook of Procedures? ............................ A104
Aircraft imported under Non-Scheduled Operator Passenger Permit —
Exemption not to be denied on ground of its use by Directors and their
close relatives of group companies of importer when permit granted by
DGCA to operate as NSOP not cancelled — Notification Nos. 21/2002-
Cus. and 61/2007-Cus. .............................. A105
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. 8/2004-C.E — Demand
notices issued based on Investment Appraisal Committee’s decision
disallowing investments made from escrow account, whether sustainable
when neither Monitoring Committee’s report supplied nor hearing
granted to assessee? ................................ A203
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
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
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
Condensate obtained as by-product while processing natural gas, whether
liable to Oil Cess? ................................. A74
Confiscation — Food supplement containing beef whether liable to absolute
confiscation on its import? ............................ A24
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