Page 322 - ELT_15th June 2020_VOL 372_Part 6th

968 EXCISE LAW TIMES [ Vol. 372
Returns mentioning therein activities undertaken, extending period of
limitation not invocable - See under DEMAND ................. 96
Revaluation - Importer has to be put on notice of rejection of declared price -
See under VALUATION (CUSTOMS) ....................... 849
Reversal of proportionate Cenvat credit done under Rule 6(3A) of Cenvat
Credit Rules, 2004, demand under Rule 6(3A)(i) ibid not sustainable - See
under CENVAT CREDIT .............................. 867
Review of its own decisions, power not available to Appellate Tribunal - See
under APPELLATE TRIBUNAL .......................... 557
— Refund granted on finalization of provisional assessment, demand of
refund without review of assessment order not sustainable - See under
DEMAND ...................................... 30
Revision - Notice to assessee of petition filed by Department sent to wrong
address - Assessee also filing revision of same appellate order -
Necessary to decide cross-appeal/cross-revision together though
separately filed against common order - Revisional authority required to
decide both revision petitions together after notice to assessee on his
correct address - Ex parte order in revision petition filed by Department
set aside - Section 129DD of Customs Act, 1962 — Manoj Kumar Sharma v.
Union of India (Raj.) ................................... 671
Revision application - Limitation - Delay in filing - Condonation of - Bona
fide mistake - Filing of appeal before wrong forum - HELD : If period
consumed in pursuing appeal before CESTAT excluded, applicant taken
168 days in filing Revision Application i.e. 90 days for filing appeal with
CESTAT usually which should have been Revisionary Authority in
ordinary course and subsequently 78 days in filing before Revisionary
Authority after dismissal of appeal by Tribunal - Delay in filing
application on account of wrongly filing appeal in CESTAT seems to be
bona fide mistake and hence condonable - Application allowed - Section
129DD(2) of Customs Act, 1962 — In Re : DCS International Trading Pvt. Ltd.
(G.O.I.) ......................................... 740
Revocation of Courier Licence, appeal maintainable before Tribunal - See
under APPEAL TO APPELLATE TRIBUNAL .................. 696
— of Courier Licence, without conducting enquiry, not sustainable - See
under COURIER AGENCY LICENCE ....................... 696
— of Customs Broker Licence, time limit for issuing show cause notice is
mandatory - See under CUSTOMS BROKER’S LICENCE ............ 689
— of Customs Brokers Licence not sustainable in absence of supportive and
credible evidence regarding his involvement in alleged unauthorized
import - See under CUSTOMS BROKER’S LICENSE ............... 580
Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Rejection of
application without hearing - Natural justice - Petitioner’s application
rejected by competent authority based on comments by investigating
agency that disputed amount not quantified and communicated prior to
30-6-2019 - Petitioner contending that they had admitted due liability
much earlier and communicated to Department - Since impugned order
has been issued without hearing petitioner, same set aside and matter
remanded to competent authority to hear out petitioner before passing
any adverse order - Section 226 of Constitution of India — Chaque Jour HR
Services Pvt. Ltd. v. Union of India (Del.) .......................... 522
Sale - Job work by EOU to DTA units - Transfer of Manganese Ore by DTA
unit to assessee for purposes of processing and conversion into Silicon
Manganese for valuable consideration - Narrower scope of term ‘sale’ as
found in Sale of Goods Act, 1930 not applicable to such transaction -
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