Page 300 - ELT_15th June 2020_VOL 372_Part 6th

946 EXCISE LAW TIMES [ Vol. 372
Investigation (Contd.)
— under Wild Life (Protection) Act, 1972, inter alia, by DRI, scope of - See
under SEARCH AND SEIZURE .......................... 673
Invoices - Parallel invoices having different format from the invoice format
of the assessee not reliable evidence of clandestine removal - See under
DEMAND ...................................... 121
Invoicing - Under-invoicing established on import, penalty imposable on
CEO of company - See under ADJUDICATION ................. 610
Jackets of leather export, allegation of overvaluation in order to claim
higher drawback not established - See under VALUATION (CUSTOMS) ... 257
Job work clearance by EOU to DTA units whether amounts to Sale - See
under SALE ..................................... 14
— Exemption - Raw material after processing returned to supplier -
Principal manufacturer filed an undertaking before the Department for
discharging the duty on manufactured goods, thus condition under
Notification No. 214/86-C.E. fulfilled - Therefore, the benefit of
Notification No. 214/86-C.E. cannot be denied — Commr. of C. Ex. & Service
Tax, Jammu & Kashmir v. Gravita Metals (Tri. - Chan.) ................... 172
— manufactured goods on DTA clearance by EOU, scope of - See under
EXIM ......................................... 14
— or sale of imported goods - Supply of imported Beta Napthol to job
worker and Gamma Acid received back after job work - Beta Napthol
supplied not on sale basis but only for job work purpose - Total value
including value of Beta Napthol considered in invoice by job worker but
since Beta Napthol given by assessee to job worker free of cost its value
reduced from total value - Final sale value not including value of Beta
Napthol - No sale of Beta Napthol to assessee even as per job worker’s
invoice - Transaction of Beta Napthol by assessee to job worker does not
fall under terms “sale” or “transferred in other manner” - No
contravention of condition attached to Notification Nos. 93/2004-Cus.
and 32/2005-Cus. - Similar transaction endorsed as job work in earlier
orders of Commissioner (Appeals), Appellate Tribunal, High Court and
Supreme Court - Credence ought to have been given to such precedence
unless distinguished on facts - Advance licence holder cannot be
prohibited from outsourcing goods imported duty free for
manufacturing to other persons - Assessee entitled to benefits of
Notification Nos. 93/2004-Cus. and 32/2005-Cus. - Demand of duty,
interest and consequential penalties not sustainable — Aries Dyechem
Industries v. Commissioner of Customs, Ahmedabad (Tri. - Ahmd.) .............. 602
Judgment passed by Supreme Court of India cannot be held as per incuriam
by High Court - See under PRECEDENT ..................... 794
Judicial discipline - Order of Commissioner (Appeals) to be given credence
by Adjudicating Authority unless distinguished on merits — Aries Dyechem
Industries v. Commissioner of Customs, Ahmedabad (Tri. - Ahmd.) .............. 602
Jurisdiction of designated Court over scheduled offence cases under PMLA
- See under MONEY-LAUNDERING ....................... 209
— over predicate offence cases under PMLA - See under MONEY-
LAUNDERING ................................... 209
— Territorial jurisdiction - In case of penal statute, violation of provision of
statute if committed within the territorial limit of the said country, then
the same violation to be dealt by the State itself and the violator to be
penalised irrespective of his/her nationality or place of residence -
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