Page 265 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 911
Cenvat/Modvat/Cenvat Credit of Service Tax (Contd.)
— Use of common inputs in manufacture of dutiable as well as exempted
goods - Demand of 10% of value of exempted goods - Petitioner
questioning propriety of order-in-original misreading Tribunal judgment
in Unison Metals Ltd. [2006 (204) E.L.T. 323 (Tribunal-LB)] and
overlooking explanation to Rule 6(3)(c) of Cenvat Credit Rules, 2004,
applicable in present case - HELD : Assessee adopted scheme under said
Rule 6(3)(c) ibid to which first Explanation to sub-rule also attracted -
Evidently, adjudicating authority did not refer to first Explanation to
Rule 6(3) ibid while passing relevant order - Adjudicating authority
committed error of jurisdiction in failing to appreciate extent to which
dictum in Unison Metals Limited (supra) bound adjudicating authority -
Order of adjudicating authority set aside - Amount equivalent to 10%
value of exempted goods recovered from customers but not deposited
with Department - Amount realised from purchasers of goods to be
deemed to have been paid to excise authorities upon Cenvat credit
account of assessee being debited, hence no question of assessee being
liable to pay any penalty or interest - Rule 6(3)(c) of Cenvat Credit Rules,
2004 — Kesoram Spun Pipes and Foundries Ltd. v. Commr. of Central Excise (Cal.) ...... 309
CEO of company liable for penalty on establishing under invoicing on
import - See under ADJUDICATION ....................... 610
Cess on Sugar paid as part of Additional Duty of Customs on import,
refund admissible - See under REFUND/REFUND CLAIM .......... 577
Challenge of methodology of adjudication proceedings in writ proceedings
when not sustainable - See under ADJUDICATION PROCEEDINGS ..... 247
Change of opinion - Alternative remedy availability not a bar for exercising
writ jurisdiction against belated SCN issued on change of opinion - See
under WRIT JURISDICTION ............................ 30
Chemical Examiner gave two different reports, denial of his cross-
examination amounting to violation of natural justice - See under
ADJUDICATION .................................. 156
Chewing tobacco vis-à-vis Zarda Scented Tobacco, classification of - See
under TOBACCO .................................. 145
Chewing Tobacco and Unmanufactured Tobacco Packing Machine
(Capacity Determination and Collection of Duty) Rules, 2010 - See
under REFUND/REFUND CLAIM ......................... 81
CIGARETTES AND OTHER TOBACCO PRODUCTS (PROHIBITION
OF ADVERTISEMENT AND REGULATION OF TRADE AND
COMMERCE, PRODUCTION, SUPPLY AND DISTRIBUTION) ACT,
2003 :
— Section 32 - See under DUTY FREE SHOPS ................... 794
Cigarettes smuggling - Settlement application not sustainable - See under
SETTLEMENT APPLICATION .......................... 840
Clandestine manufacture and removal - Evidence - Show cause notice
issued on the ground of unrealistic electricity consumption - Mere excess
consumption of electricity without any corroborative evidence relating to
the purchase of raw material, conversion of the raw material into final
product and clearance thereof from the manufacturing unit to the
respective buyers, not raises presumption of evasion of duty - Report of
Dr. N.K. Batra relied upon to issue the show cause notice against
clandestine removal of final product not corroborated by any other
evidence - Further, report by Joint Plant Committee constituted by the
EXCISE LAW TIMES  15th June 2020  265