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2020 ] COURT-ROOM HIGHLIGHTS xiii
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 — Clearance of segregated non-foundry scrap in DTA considering
the same as clearance “as such”, whether demand sustainable? ....... A207
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 — Extended period of limitation whether invocable when imported
goods misdeclared with intent to avail exemption? .............. A204
Demand — Importer whether barred from raising limitation issue when he
himself admitted misdeclaration and paid differential duty? ........ A204
Demand alleging violation of post-import condition of exemption
notification — Enforcement of bond cannot be ordered in absence of any
proposal in show cause notice .......................... A105
Demand whether sustainable when activity not amounts to manufacture? .... A30
Demand whether time-barred when show cause notice issued after six
months of examination of imported goods but duty paid within
prescribed limitation period admitting misdeclaration? ........... A204
Drawback on HSD/Furnace Oil — All Industries Rate of Duty Drawback in
terms of amendment made w.e.f. 5-5-2005 whether applicable
retrospectively? .................................. A99
Encoders, modulators and multiplexer whether classifiable under Tariff
Heading 8517 of Customs Tariff Act, 1975? ................... A21
EOU — Cenvat credit suo motu re-credited in Cenvat account — Stay
against recovery of such amount granted by High Court ............ A74
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
Gases produced and consumed in a factory — Exemption under Notification
No. 67/95, whether applicable? ......................... A206
Installation, operation and maintenance services of goods within
manufacturing unit, whether taxable as supply of tangible goods under
Section 65(105)(zzzz) of Finance Act, 1994? .................. A206
Investigation abroad for offences under Customs Act, 1962 — Issuance of
Letter of Rogatory under Section 166A of Cr.P.C. without following
procedure under Section 155(2), whether justified? .............. A103
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

EXCISE LAW TIMES  15th June 2020  231