Page 12 - ELT_1st July 2020_Vol 373_Part 1

x EXCISE LAW TIMES [ Vol. 373
Bench not bound to follow judgment rendered by Division Bench — Shree
Ambe Mata Industries v. Commissioner of C. Ex. & Cus., Aurangabad (Tri. - Mumbai) ...... 130
Appellate Tribunal’s order - Precedents - Section 129B of Customs Act, 1962
empowers the Tribunal to uphold, reject or modify an order impugned
before it - Reference to Larger Bench not enumerated specifically and
interpretation resorted to by judicial bodies, in the absence of legal
enforceability are not reliefs to be claimed as a matter of right — Shree
Ambe Mata Industries v. Commissioner of C. Ex. & Cus., Aurangabad (Tri. - Mumbai) ...... 130
Apprehension of Bias by Members (Technical), petitioner’s apprehension
sustainable resulting in constitution of new Bench - See under APPEAL
TO CESTAT ..................................... 24
Assessment made provisional is for all purposes - See under PROVISIONAL
ASSESSMENT .................................... 118
Bench System - Hierarchy of Appellate Tribunal - See under APPELLATE
TRIBUNAL ..................................... 130
Bias by Member (T) of CESTAT Bench, apprehension of petitioner
sustainable resulting in constitution of new Bench - See under APPEAL
TO CESTAT ..................................... 24
BIS Mark not required to be affixed on import of cold rolled stainless steel
coil - See under IMPORTS ............................. 142
Cable Filling Compound (CFC) and Cable Cleaning Compound (CCC) -
Essential property of CFC is sealant or insulation property required for
prevention for water seepage with additional qualities of lubricating
preparation/ anti-rust/anti-frozen preparation as per Chartered
Engineer’s certificate - Product in question not classifiable as lubricating
preparation but as a miscellaneous chemical under Chapter Heading
3823 Central Excise Tariff - Accordingly, benefit of exemption under
Notification No. 287/86-C.E. not available, neither CFC nor CCC
conforming to description of specialty oils — Venkateswara Industrial Products
P. Ltd. v. C.C.E., C. & S.T., Hyderabad-III (Tri. - Hyd.) ................... 98
Car import, valuation thereof - See under VALUATION (CUSTOMS) ....... 138
C.B.E. & C. Circular No. 31/2000-Cus., dated 20-4-2000 - See under
DRAWBACK .................................... 12
C.B.E. & C. Circular No. 54/2005-Cus., dated 30-12-2005 - See under
OFFENCES ..................................... 124
C.B.E. & C. Circular No. 29/2009-Cus., dated 15-10-2009 - See under
OFFENCES ..................................... 124
C.B.E. & C. Circular No. 36/2010­Cus., dated 23-9-2010 - See under EXIM .... 49
CENTRAL EXCISE ACT, 1944 :
— Section 11A - See under DEMAND ........................ 98
— Section 11B - See under REFUND/REFUND CLAIM .......... 3, 110, 127
— See also under STRICTURES ........................ 3
— Section 35C(2) - See under RECTIFICATION OF MISTAKE ........... 130
— Section 35EE - See under REVISION ........................ 95
CENTRAL EXCISE NOTIFICATIONS :
— Notification No. 287/86-C.E. - See under CABLE FILLING COMPOUND ... 98
EXCISE LAW TIMES  1st July 2020  12