Page 43 - ELT_15th August 2020_Vol 373_Part 4

2020 ] COURT-ROOM HIGHLIGHTS A119

It was further held that where the Bill of Entry though presented on or
before 16-2-2019 but goods not entered into India by the said date or the goods
arrived into India on or before 16-2-2019 but Bill of Entry not presented by the
said date, the amended enhanced rate of duty would be applicable under the
said notification.
REPRESENTED BY : Mr. Balbir Singh, ASG, Mr. B. Krishna Prasad, AOR
and Mr. Akshay Amritanshu, Advocate, for the
Petitioner.

Demand — SRGO (Straight Run Gas Oil) is not LDO for
purpose of Excise duty
The Supreme Court Bench comprising Hon’ble Mr. Chief Justice S.A.
Bobde, Hon’ble Mr. Justice A.S. Bopanna and Hon’ble Mr. Justice Hrishikesh Roy
on 3-6-2020 after condoning the delay dismissed the Civil Appeal No. 2493 of
2020 [Diary No. 5157 of 2020] filed by Commissioner of Customs, Central Excise
& Service Tax, Vadodara-I against the CESTAT Final Order No. A/11774/2019-
WZB/AHD, dated 16-9-2019 as reported in 2019 (370) E.L.T. 298 (Tri - Ahmd.)
(Indian Oil Corporation Ltd. v. Commissioner). While dismissing the appeal, the
Supreme Court passed the following order :
“Delay condoned.
Having gone through the records of the case, we are of the considered
opinion that the appeal, being devoid of any merit, is liable to be dismissed
and, is dismissed accordingly.”
The Appellate Tribunal in its impugned order had held that Revenue has
failed to substantiate that SRGO (Straight Run Gas Oil) cleared by appellant is
LDO. It was held that post 2008 IS 1460:2000 apply solely to HDO and for the
purpose of LDO, a different IS was introduced, namely IS-15770:2008. Internal
test report not covers all the parameters mentioned in both of aforesaid stand-
ards. Moreover, entire exercise is revenue neutral inasmuch as after clearance of
SRGO, the same being levied Central Excise duty as LDO in their other plants
after processing. Demand was accordingly set aside.
REPRESENTED BY : Mr. Vikram Banerjee, ASG, Mr. B. Krishna Prasad,
AOR, Mr. Rupesh Kumar and Mr. B.K. Satija,
Advocates, for the Appellant.
Mr. S.K. Bagaria, Senior Advocate, Mr. E.C. Agrawala,
AOR, Mr. Mahesh Agrawal, Mr. Abhinav Agarwal
and Mr. Anshuman Srivastava, Advocates, for the
Respondent.

Valuation (Customs) — Import of aluminium scrap —
Rejection of transaction value and enhancement
merely on basis of NIDB data not sustainable

The Supreme Court Bench comprising Hon’ble Mr. Justice Dr.
Dhananjaya Y. Chandrachud, Hon’ble Mr. Justice Hemant Gupta and Hon’ble
Mr. Justice Ajay Rastogi on 15-6-2020 after condoning the delay dismissed the
Civil Appeal Diary No. 6400 of 2020 filed by Commissioner of Customs, Noida
EXCISE LAW TIMES  15th August 2020  43