Page 10 - ELT_1st September 2020_Vol 373_Part 5

viii EXCISE LAW TIMES [ Vol. 373
expiry of period of ten years from notification dated 8-7-1999 - HELD :
Provisions of clause 4 of notification dated 8-7-1999 specifically provides
that period of ten years commences from date of publication of said
notification i.e. 8-7-1999 - Further, apart from bringing in some more
locations, no further amendment made to notification of 8-7-1999 -
Therefore, impugned provision of clause 4, even after amendment of 12-
2-2002, remains as it is - Eligibility order providing that exemption for ten
years w.e.f. 12-2-2002, erroneous - Benefit of exemption applicable to
industrial units located in newly added locations also from 8-7-1999 -
Impugned orders set aside — Tribeni Metalloys Pvt. Ltd. v. Commissioner of C. Ex.
& S.T., Guwahati (Gau.) ................................. 625
Assessment - Retroactive verification of country of origin certificate already
completed, department directed to finalize provisional assessment on
import of gold granules from Indonesia - See under PROVISIONAL
ASSESSMENT .................................... 670
Attachment of disputed premises cannot be considered as pre-deposit,
appeal not maintainable - See under STAY .................... 690
Automobiles spares import, Port load document is not proper evidence of
undervaluation charge - See under VALUATION (CUSTOMS) ......... 681
Baggage cases - Maintainability of appeal before CESTAT on aspect of
violation of natural justice - See under APPEAL TO APPELLATE
TRIBUNAL ..................................... 673
Bill of Entry already filed by importer on paper, sustainability of Shipper’s
claim as importer thereafter - See under IMPORTER ............... 598
BIS number error on imported LED penal light drivers not a ground for
absolute confiscation of goods - See under CONFISCATION .......... 685
Bombay Customs House Public Notice No. 111/85, dated 29-7-1985 - See
under DEMURRAGE ................................ 631
CENTRAL EXCISE ACT, 1944 :
— Section 11 - See under RECOVERY ........................ 700
— Section 35F - See under APPEAL TO APPELLATE TRIBUNAL ......... 689
— See also under STAY ............................ 690
— Section 35L - See under PENALTY AND INTEREST ............... 581
CENTRAL EXCISE NOTIFICATIONS :
— Notification No. 32/99-C.E. - See under AREA BASED EXEMPTION ...... 625
— Notification No. 5/2002-C.E. - See under AREA BASED EXEMPTION ..... 625
— Notification No. 29/2004-C.E. - See under REBATE ............... 594
— Notification No. 30/2004-C.E. - See under REBATE ............... 594
CENTRAL EXCISE RULES, 2002 :
— Rule 18 - See under REBATE ............................ 594
— Rule 26 - See under PENALTY AND INTEREST ................. 581
Certificate of Origin already verified, department directed to finalize
provisional assessment on import of gold granules from Indonesia - See
under PROVISIONAL ASSESSMENT ....................... 670

EXCISE LAW TIMES  1st September 2020  10