Page 12 - ELT_15th July 2020_Vol 373_Part 2

x EXCISE LAW TIMES [ Vol. 373
Indo Rubber and Plastic Works v. Commissioner of Customs, New Delhi
(Tri. - Del.) ...................................... 250
Intelligence Officer, DRI, Chennai v. M. Ravindran (Mad.) ............ 162
Kaka Carpets v. Commr. of C. Ex. (Adjudication), New Delhi (Tri. - All.) ..... 286
Lakshmi Machine Works Ltd.; See Commissioner v. Lakshmi Machine
Works Ltd. (Mad.) ................................. 223
M. Ravindran; See Intelligence Officer, DRI, Chennai v. M. Ravindran
(Mad.) ........................................ 162
M.D. Overseas Limited v. Union of India (Del.) .................. 151
Mangalath Cashews; See Commissioner v. Mangalath Cashews (Ker.) ...... 149
Odiyanda Ayyappa Muddaiah v. Commissioner of Cus., Mangalore (Kar.) ... 159
Pr. Commissioner v. Deyam Industry (H.P.) ..................... 193
Rujira Naroola v. Union of India (Cal.) ....................... 145
Shihabuddin Thadathalli v. Sr. Intelligence Officer, DRI, Bangalore (Kar.) ... 188
Union of India v. Welcast Steels Ltd. (Kar.) ..................... 229
Welcast Steels Ltd.; See Union of India v. Welcast Steels Ltd. (Kar.) ....... 229
SUBJECT INDEX

[CASE LAW : CUSTOMS, EXCISE & EXIM]
Additional Commissioner of Customs has jurisdiction to issue adjudication
order in gold smuggling cases otherwise of competency of Principal
Commissioner - See under ADJUDICATION ................... 159
Adjudication - Assistant Commissioner, Customs issued the show cause
notice as well as passed the order of adjudication, which is clearly
contrary to the settled principle of law - Adjudicatory order stands
vitiated and is fit to be set aside — Firoz Alam v. Union of India (Pat.) ......... 209
— has to done in the case of co-noticee on main noticee settling his case only
- See under SETTLEMENT OF CASE ....................... 258
— Jurisdiction of Commissioner - Issue regarding misuse of exemption
extended under Serial No. 30 of Notification No. 20/2004-Cus. - Case of
import as well as diversion of imported goods in local market - Importer
intending to avail Cenvat credit and duty required acquire registration
from Assistant Commissioner/Deputy Commissioner of Central Excise
having jurisdiction over factory - Thereafter Assistant Commissioner or
Deputy Commissioner of Customs to allow benefit of exemption
notification on the basis of certificate given by Assistant
Commissioner/Deputy Commissioner of Excise - Commissioner of
Central Excise, competent officer to issue notices - Section 2(34) of
Customs Act, 1962 - Rule 5 of Customs (Import of Goods at Concessional
Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 — A.V. Agro
Products Ltd. v. Commr. of Cus., C. Ex. & CGST, New Delhi (Tri. - Del.) ............ 258
— Natural justice - Failure to put forth any defence despite several effective
opportunities of hearing given - Appellants seeking several adjournment
and not co-operative - Matter decided based on facts on record and
written reply received by respective noticee - Cross-examination cannot
be claimed as a matter of right or as statutory mandate specifically when
appellants were not even keen to submit their defence - Statement made
more in nature of confession and Section 9D of Central Excise Act, 1944
and Section 138B of Customs Act, 1962 not applicable - No violation of
EXCISE LAW TIMES  15th July 2020  12