Page 6 - ELT_15th June 2020_VOL 372_Part 6th

iv EXCISE LAW TIMES [ Vol. 372
Language of the divine is silence — G. Jayaprakash ................. A198

Court-room Highlights

Area based exemption under Notification No. 8/2004-C.E — Demand
notices issued based on Investment Appraisal Committee’s decision
disallowing investments made from escrow account, whether sustainable
when neither Monitoring Committee’s report supplied nor hearing
granted to assessee? ................................ A203
Demand — Clearance of segregated non-foundry scrap in DTA considering
the same as clearance “as such”, whether demand sustainable? ....... A207
Demand — Extended period of limitation whether invocable when imported
goods misdeclared with intent to avail exemption? .............. A204
Demand — Importer whether barred from raising limitation issue when he
himself admitted misdeclaration and paid differential duty? ......... A204
Demand whether time-barred when show cause notice issued after six
months of examination of imported goods but duty paid within
prescribed limitation period admitting misdeclaration? ............ A204
Gases produced and consumed in a factory — Exemption under Notification
No. 67/95, whether applicable? ......................... A206
Installation, operation and maintenance services of goods within
manufacturing unit, whether taxable as supply of tangible goods under
Section 65(105)(zzzz) of Finance Act, 1994? ................... A206
Manufacture — Segregation of imported brass scrap into foundry and non-
foundry scrap, whether constitute manufacturing activity? .......... A207
Penalty under Section 114A of Customs Act, 1962, whether imposable when
invocation of extended period of limitation upheld? .............. A204
Refund of export duty paid in excess prior to 31-12-2008 without treating
FOB as cum-tax value, whether admissible in absence of challenge to
assessment order? ................................. A202
Scrap — Clearance of segregated non-foundry scrap,
whether can be said to be clearance “as such”? ................ A207
Valuation (Central Excise) — Captively consumed goods whether to be
assessed under Rule 4 of Central Excise Valuation (Determination of
Price of Excisable Goods) Rules, 2000 or under Rule 8? ............ A203
Valuation (Central Excise) — Fixed Facility Charges, whether includible in
assessable value of gases supplied to customers ................ A206

Tit-Bits News & Views

Importers move SC on violation of Government norms pertaining to port
charges ....................................... A208
Centre extends validity of scrips under export incentives schemes ........ A208
Faceless E-assessment for Customs kickstarts from 8-6-2020 ........... A209
Export duty cut on hides, skins of bovine likely .................. A209
Experts want steps to build globally competitive India .............. A210
China May exports slip back into contraction, imports worst in 4 years ..... A211

EXCISE LAW TIMES  15th June 2020  6