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discretion also required to be considered by Tribunal - Impugned order
of Tribunal non-speaking and required to be set aside - Matter remanded
to Tribunal only on the aspect of fixation of the quantum of penalty -
Section 112A of Customs Act, 1962 — Commissioner of Customs (Export) v.
Omprakash Parasrampuria (Bom.) ............................. 383
PLANT QUARANTINE ORDER (REGULATION OF IMPORT INTO
INDIA), 2003 :
— Schedule-VII - Entry No. 19, vires thereof - See under ANIMAL FEED .... 337
Policy decision of Government, scope of challenge in writ proceedings - See
under WRIT JURISDICTION ........................... 337
Precedents - Appellate Tribunal whether bound by its earlier decision - Res
judicata - Tribunal not precluded from deciding the question on merits
because of earlier decision of the Tribunal regarding an earlier period -
Tribunal to record its findings on the disputed facts - Section 129B of
Customs Act, 1962 — 3M India Ltd. v. Commissioner of Customs, Bangalore-I (Tri. -
Bang.) ......................................... 385
Pre-deposit refund on assessee winning appeal before Tribunal, scope of -
See under REFUND/REFUND CLAIM ..................... 320
Provisional assessment on import goods, quantum of Cenvat credit of CVD
- See under CENVAT CREDIT .......................... 402
Provisionally assessed bills of entry also valid document for availing
Cenvat credit - See under CENVAT CREDIT .................. 402
Quantum of Cenvat credit of CVD on provisionally assessed imported
goods - See under CENVAT CREDIT ....................... 402
Quantum of penalty, reduction by non-speaking order not sustainable - See
under PENALTY .................................. 383
Re-classification by Department of Tobacco product i.e. from Chewing
tobacco to Jarda Scented Tobacco, scope of - See under TOBACCO ...... 423
Reduction of penalty by non-speaking order not proper - See under
PENALTY ...................................... 383
Re-export of hazardous waste imported as waste paper - Penal and criminal
action against importer - Sustainability - On re-export of aforesaid
objectionable material back to sender in USA, alleged illegality of
Customs Act, 1962 no longer survives as appellant have shown their
bona fide in ensuring its return - Accordingly impugned directions of
High Court to initiate penal and criminal proceedings against importers
set aside - Criminal proceedings, if already initiated and pending in Trial
Court be disposed of expeditiously - Section 114 of Customs Act, 1962 —
ITC Ltd. v. Norasia Container Lines Ltd. (S.C.) ....................... 289
REFUND/REFUND CLAIM :
— Duty wrongly paid - Duty paid on insistence of supplier despite being
eligible for exemption under Notification No. 108/95-C.E. - Finding of
Tribunal that refund cannot be denied merely because notification
termed as exemption notification, proper - Section 11B of Central Excise
Act, 1944 — Commr. of Goods and Services Tax, Rohtak v. Gawar Construction Ltd. (P &
H) ......................................... 298

EXCISE LAW TIMES  1st August 2020  21