Page 329 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUBJECT INDEX 975
Special Economic Zone (Contd.)
dismissed as not pressed - Further, during pendency of earlier petition,
said Notification No. 21/2002-Cus. was rescinded and replaced with new
Notification No. 12/2012-Cus. which was never challenged by petitioner
- In view of above, relief beyond aforesaid period not admissible and no
consequent relief of refund of Customs duty paid, can be granted - Writ
petition not sustainable - Article 226 of Constitution of India — Adani Power
Ltd. v. Union of India (Guj.) ................................ 60
— Refund of Central Excise duty paid by DTA supplier and collected from
SEZ developer/unit on goods supplied to them for their authorized
operations - Since supplies to SEZ developer/unit treated at par with
exports and Special Economic Zones Rules, 2006 providing mechanism
only for such supplies under bond or undertaking and no mechanism
provided thereunder or Central Excise Rules, 2002 for refund of duty on
goods procured from DTA, such SEZ developer/unit not entitled to
refund of Central Excise duty collected from them by DTA unit - Section
11B of Central Excise Act, 1944 — Adani Power Ltd. v. Commr. of C.T., Rangareddy
- GST, Telangana (Tri. - Hyd.) .............................. 266
Special Economic Zone developer/unit procuring goods from DTA, refund
of excise duty paid by DTA supplier not admissible to SEZ
developer/unit - See under REFUND/REFUND CLAIM ............ 266
SPECIAL ECONOMIC ZONES ACT, 2005 :
— Section 30 - See under EXIM ............................ 638
SPECIAL ECONOMIC ZONES RULES, 2006 :
— Rule 30 - See under SEZ SUPPLY ......................... 646
— Rule 30(3) - See under EXIM ............................ 638
— Rule 47(3) - See under SPECIAL ECONOMIC ZONE ............... 60
Special leave petition, consequences of dismissal - See under APPEAL TO
SUPREME COURT .................................. 3
Spirit - Motor spirit - Industrial solvents and residue obtained as
intermediate products by distillation of naphtha over and above boiling
points and further blended with additives to obtain solvents SL-2 and SL-
11, not classifiable under sub-heading 2710 13 of Central Excise Tariff as
motor spirit particularly when sample test report of Hindustan
Petroleum Corporation Ltd. indicating that same not usable as fuel in
spark ignition engine — Commissioner of Central Excise, Pune-II v. Sulakhi Chemicals
Pvt. Ltd. (Tri. - Mumbai) ................................. 273
SS Flats - Demand on account of undervaluation not sustainable in absence
of cogent evidence - See under DEMAND .................... 129
Statement before DRI - Under Section 108 of Customs Act, 1962 - It is very
weak evidence which cannot be relied on for criminal conviction without
corroboration in material particulars - Though statement can be used for
prosecution under Customs Act, 1962 it cannot be used as foundation for
offence under Wild Life (Protection) Act, 1972 — Quasim Ali v. Sajal Baran Das
(Cal.) ......................................... 673
— given in respect of some other case cannot relied upon for imposing
penalty on export of prohibited goods - See under PENALTY ......... 587
— of accused not having any evidentiary value in absence of independent
corroboration or evidence especially after retraction - See under
PROSECUTION .................................. 527
— of buyers - Undervaluation charge of goods solely based on statement of
buyers not presented for cross-examination not sustainable - See under
VALUATION (CENTRAL EXCISE) ........................ 121
EXCISE LAW TIMES  15th June 2020  329