Page 9 - ELT_1st September 2020_Vol 373_Part 5

2020 ] INDEX - 1st September, 2020 vii

SUBJECT INDEX
[CASE LAW : CUSTOMS, EXCISE & EXIM]

Absolute confiscation of imported LED panel lights drivers on account of
error in description of BIS number on drivers not sustainable - See under
CONFISCATION .................................. 685
Adjudication proceedings under Customs Act, 1962 cannot solely be based
on inculpatory statements of witnesses and noticee alone - Such
statements can be only used for corroborating case which Department
proposes to establish before quasi-judicial Authorities - Department
bound to prove case based on balance of probabilities as per well-
recognised principle of law in case of departmental adjudications — Jet
Unipex v. Commissioner of Customs, Chennai (Mad.) .................... 649
Adjustment of refund amount against confirmed demands of sick company
sustainable - See under RECOVERY ....................... 700
AIRPORT AUTHORITY OF INDIA (STORAGE AND PROCESSING OF
CARGO, COURIER AND EXPRESS GOODS AND POSTAL MAIL)
REGULATIONS, 2003 :
— Regulation 6 - See under DEMURRAGE ..................... 631
Alternative remedy existing, writ jurisdiction not exercised - See under
WRIT JURISDICTION ............................... 666
Appeal - Attachment of disputed premises cannot be considered as pre-
deposit, appeal not maintainable - See under STAY/WAIVER OF PRE-
DEPOSIT ...................................... 690
Appeal to Appellate Tribunal by Directors of company - Restoration thereof
when same dismissed for failure to make pre-deposit by company
though full waiver granted in their appeals subject to condition that the
said company would make pre-deposit - There being no order for
making pre-deposit in their appeals, they should not suffer on account of
non-compliance of pre-deposit order by the company - Their stay
applications having not been decided on merits, same to be heard afresh
after restoration of their appeals - Section 35F of Central Excise Act, 1944
— A.K. Singh v. Commissioner of Central Excise, Delhi-IV (Tri. - Chan.) ........... 689
— maintainable even in Baggage cases when only procedural aspect relating
to violation of natural justice raised - Procedure - Order passed by
Commissioner (Appeals) without considering written submissions of
appellant - Order passed in violation of principles of natural justice -
Contention that in terms of provision of Section 129A of Customs Act,
1962, appeal before Tribunal not maintainable on issue of baggage,
irrelevant as challenge was not on merits - Order set aside and matter
remanded - Sections 128 and 128A of Customs Act, 1962 — Sandeep Sharma
v. Commissioner of Customs, Amritsar (Tri. - Chan.) .................... 673
Appeal to Supreme Court - See under PENALTY .................. 577
Area Based Exemption - Exemption Notification No. 32/99-C.E., benefit of -
Date of commencement - Industrial unit, newly included under said
notification by way of amendment vide Notification No. 5/2002-C.E. -
Assessee aggrieved by refusal of exemption under notification beyond
EXCISE LAW TIMES  1st September 2020  9