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rate of duty issues passed in breach of natural justice would be lie before
Supreme Court - Jurisdiction of High Court in statutory Appeal
determined by terms of statute - Jurisdiction of High Court excluded in
respect of Tribunal’s orders relating to rates of duty and value of goods
for purposes of assessment, among other things - High Court cannot
entertain appeal on the ground of perceived hardship - Contention that
undue hardship to general body of litigants to move Supreme Court even
when Tribunal’s orders were in breach of natural justice and only
remand to Tribunal for fresh consideration was sought - Appeal not
maintainable - Section 35G of Central Excise Act, 1944 — Commissioner of
CGST & Cx, Thane v. Mahindra & Mahindra Ltd. (Bom.) .................. 508
Arrest of detenu delayed, preventive detention set aside - See under
DETENTION .................................... 493
Assessable value - High Sea Sale of urea by Government, service charges
not includible in assessable value for payment of Customs duty by
purchaser - See under VALUATION (CUSTOMS) ................ 530
Capitals goods and Common inputs for manufacture of dutiable and
exempted goods, scope of demand of Cenvat credit - See under CENVAT
CREDIT ....................................... 526
Cause of action for claiming interest in case of delayed refund - See under
INTEREST ...................................... 512
C.B.E. & C. Circular No. 129/40/95-CX., dated 29-5-1995 - See under REBATE . . 566
C.B.E. & C. Circular dated 2-1-2004 - See under SEIZURE ............. 518
C.B.E. & C. Circular No. 32/2004-Cus., dated 11-5-2004 - See under
VALUATION (CUSTOMS) ............................ 530
C.B.E. & C. Circular No. 1/2011-Cus., dated 4-1-2011 - See under SEIZURE ... 518
C.B.E. & C. Letter dated 12-6-2015 - See under SETTLEMENT
APPLICATION ................................... 496
C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 - See
under APPEAL TO APPELLATE TRIBUNAL .................. 504
C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 1-1-2016 - See
under APPEAL TO APPELLATE TRIBUNAL .................. 504
C.B.E. & C. Customs Manual - Clause 2.2(c) - See under SEIZURE ........ 518
CENTRAL EXCISE ACT, 1944 :
— Section 11AC - See under PENALTY ....................... 568
— Section 11B - See under INTEREST ........................ 512
— See also under REFUND/REFUND CLAIM ............ 463, 481
— Section 35B - See under APPEAL TO APPELLATE TRIBUNAL ........ 504
CENTRAL EXCISE NOTIFICATIONS :
— Notification No. 42/94-C.E. (N.T.) - See under REBATE ............. 566
— Notification No. 21/2004-C.E. (N.T.) - See under REBATE ........... 566
— Notification No. 5/2006-C.E. (N.T.) - See under REFUND/REFUND
CLAIM ....................................... 481
— Notification No. 10/2008-C.E. (N.T.) - See under CENVAT CREDIT ...... 526
— Notification No. 27/2012-C.E. (N.T.) - See under REFUND/REFUND
CLAIM ....................................... 481
— Notification No. 14/2016-C.E. (N.T.) - See under REFUND/REFUND
CLAIM ....................................... 481
EXCISE LAW TIMES  15th August 2020  11