Page 233 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] COURT-ROOM HIGHLIGHTS xv
Refund of export duty paid in excess prior to 31-12-2008 without treating
FOB as cum-tax value, whether admissible in absence of challenge to
assessment order? ................................ A202
Refund of Pre-deposit and return of Bank Guarantee on favourable decision
by Tribunal — Inaction by Department ..................... A139
Refund of unutilized Cenvat credit whether admissible to tobacco
manufacturer who closed his business and surrendered Central Excise
registration? ..................................... A21
Review by Committee of Commissioners/Chief Commissioners —
Limitation period of three months to be computed from date of
communication of adjudication order and not from date of its signing ... A101
Road construction equipment — Hydraulically operated self-propelled
piling rig imported for use in NHAI projects, whether eligible to
exemption under Notification No. 21/2002-Cus. when same used in
projects other than of NHAI? .......................... A103
Sample test report given in absence of test memos whether reliable? ....... A28
Sample testing – Denial of request for re-testing of samples when initial test
report inconclusive, whether amounts to violation of principles of natural
justice? ........................................ A28
Scrap — Clearance of segregated non-foundry scrap,
whether can be said to be clearance “as such”? ................ A207
Settlement of case — Proceedings before Settlement Commission would
abate only if it failed to pass order within period specified under Excise
Section 32F(6) for reasons attributable to assessee ................ A73
SEZ — Electrical energy cleared from SEZ to DTA or non-processing areas of
zone, whether liable to duty after 6-9-2010? ................... A20
Show cause notices issued on same issue by different officers, whether to be
transferred and adjudicated by the officer competent to decide the case
involving higher duty? .............................. A18
Tiles — Semi-finished tiles imported from China by Sri Lankan supplier who
after undertaking polishing and sizing exported to India, whether liable
to Anti-dumping duty under Notification No. 73/2003-Cus.? ......... A29
Tobacco — Product marketed as chewing tobacco by declaring description
on pouches as Chewing Tobacco Premium, whether classifiable under
Central Excise Tariff Item 2403 99 10? ...................... A28
Tobacco Powder (Snuff) — Classification as manufactured tobacco or
unmanufactured Tobacco, evidence thereof? .................. A29
Valuation (Central Excise) — Captively consumed goods whether to be
assessed under Rule 4 of Central Excise Valuation (Determination of
Price of Excisable Goods) Rules, 2000 or under Rule 8? ............ A203
Valuation (Central Excise) — Fixed Facility Charges, whether includible in
assessable value of gases supplied to customers ................ A206
Valuation (Central Excise) — Rule 9 of Central Excise Valuation
(Determination of Price of Excisable Goods) Rules, 2000, whether
applicable when clearances made to sister unit at a price at which similar
goods cleared to independent buyers? ...................... A31
EXCISE LAW TIMES  15th June 2020  233