Page 266 - ELT_15th June 2020_VOL 372_Part 6th

912 EXCISE LAW TIMES [ Vol. 372
Ministry of Steel, Government of India contained contrary findings - No
experiments conducted for devising consumption norms of electricity for
producing one MT of finished product - Order­in­Original is based upon
mere presumptions and possibilities, and, nothing has been proved at all
by the respondents, especially unaccounted manufacturing of M.S. Ingots
and clandestine removal thereof — Sukh Sagar Metals (P) Ltd. v. Union of India
(Jhar.) ......................................... 801
Clandestine removal and undervaluation, third party evidence not reliable -
See under DEMAND ................................ 129
— of goods established with corroborative evidence, demand sustainable -
See under DEMAND ................................ 321
— of goods not established with cogent evidence, demand not sustainable -
See under DEMAND ................................ 121
— Pen drive data is not substantial evidence - See under EVIDENCE ....... 632
— Scope of applicability and extent of Section 9D(1) of Central Excise Act,
1944 - See under DEMAND ............................ 321
Classification of Blood Filters - See under BLOOD FILTERS ............ 686
— of Car Matting - See under CARPETS ....................... 465
— of Chewing tobacco vis-à-vis Zarda Scented Tobacco - See under
TOBACCO ...................................... 145
— of Dressed human hair - See under HUMAN HAIR ............... 740
— of dried inactive yeast - See under ENZYMES ................... 458
— of encoders, modulators and multiplexer - See under ENCODERS,
MODULATORS AND MULTIPLEXER ...................... 80
— of goods - Explanatory notes to Harmonized System - Have strong
persuasive value - General trend of taking assistance of Explanatory
Notes to resolve entry related dispute not to be departed from —
Commissioner of Central Excise, Delhi-III v. UNI Products India Ltd. (S.C.)........... 465
— of Manufactured vis-à-vis unmanufactured Tobacco - See under
TOBACCO POWDER (SNUFF) .......................... 156
— of Natural calcite powder - See under NATURAL CALCITE POWDER .... 403
— of Polypropylene Multi-Filament Yarn - See under POLYPROPYLENE
MULTI-FILAMENT YARN (PPMF) ........................ 388
Closure of factory - Cash refund of unutilized credit not admissible - See
under REFUND/REFUND CLAIM ........................ 452
CODE OF CRIMINAL PROCEDURE, 1973 :
— Section 436 - See under BAIL ............................ 830
Cogent evidence - Clandestine removal of goods not established with cogent
evidence, demand not sustainable - See under DEMAND ............ 121
— Fraudulent availment of Cenvat credit by replacing new material with
bazar scrap, credit not deniable in absence of cogent evidence - See under
CENVAT CREDIT .................................. 129
Commissioner (Appeals)’s powers, scope of - See under APPEAL ........ 397
Commissioner of Customs, Cochin, Trade Facility Notice No. 13/2016,
dated 22-12-2016 - See under EXIM ........................ 622
Common inputs in manufacture of dutiable as well as exempted goods,
demand of 10% of value of exempted goods when not sustainable - See
under CENVAT CREDIT .............................. 309
— used in manufacture of dutiable goods as well as exempted goods,
EXCISE LAW TIMES  15th June 2020  266