Page 12 - GSTL_11th June 2020_Vol 37_Part 2

x GST LAW TIMES [ Vol. 37
Demand (Contd.)
Notification No. 8/2003-C.E. and classification of woven fabrics of
synthetic filament yarn manufactured, under Heading 5911 of Central
Excise Tariff informed by assessee to department - Further proprietor in
statement stated that product “mistakenly” classified under Chapter 59
instead of Chapter 54 of Central Excise Tariff - No case of suppression of
facts to evade duty made out to justify invocation of extended period -
Impugned order set aside - Section 11A of Central Excise Act, 1944
corresponding to Section 73 of Finance Act, 1994 — Mohan Textiles v.
Commissioner of Central Excise, Mumbai-V (Tri. - Mumbai) ................. 246
— Short-levy - Difference in figures of ST-3 returns and Balance Sheet -
Reconciliation thereof - In first round of litigation, matter was remanded
to adjudicating authority for re-adjudication of case on assessee filing a
reconciliation statement duly certified by CA - In re-adjudication
proceedings, said statement filed by assessee has been rejected on the
ground that same is not accompanied by supporting documents - Since
supporting documents were already earlier submitted by assessee on
basis of which initial SCN was issued, rejection of this statement in re-
adjudication not sustainable - In view of aforesaid, reconciliation
statement accepted and demand set aside - Section 73 of Finance Act,
1994 — S.S. Construction v. Commissioner of Central Excise, Raigad (Tri. - Mumbai) ..... 222
— under Rent-a-Cab Scheme Operator Service sustainable on hiring and
renting of vehicles - See under RENT-A-CAB SCHEME OPERATOR
SERVICE ....................................... 242
Departmental clarification - Trade notice and circulars - Trade Notices or
Circulars can be relied upon to clarify existing statutory provisions - Such
notices or circulars cannot have any bearing on scope of statutory
provision or the legislative intent behind such provisions — Brand David
Communication Pvt. Ltd. v. Commr. of CGST & Cx, Kolkata South (Tri. - Kolkata) ....... 227
Deposit refund - Relevant date of limitation - See under REFUND/REFUND
CLAIM ........................................ 185
De-sealing of rented premises sealed under GST, scope of - See under
SEALING ...................................... 171
Detention of goods and vehicle - Failure to update Part B of E-way Bill -
Issue whether updation necessary if value of each of consignments
carried in conveyance is below ` 50,000 not gone into in these
proceedings - Especially as value of tax and penalty demanded was only
` 20,274 - Adjudication proceedings in pursuance to detention order not
finalised - Contention raised required serious consideration by
Authorities while finalising adjudication proceedings - Release of goods
and vehicle ordered on furnishing of bank guarantee for value of amount
of ` 20,274 - Direction to conclude adjudication proceedings without
much delay after meticulously and effectively considering various
contentions urged by petitioner - Rules 129 and 138 of Central Goods and
Services Tax Rules, 2017 — Bon Cargos Pvt. Ltd. v. Union of India (Ker.) ........ 164
Difference in figures of ST-3 returns and Balance Sheet, demand when not
sustainable - See under DEMAND ......................... 222
Drawback of only Customs portion availed on export, refund of unutilized
credit on account of exports admissible after transition to GST - See under
REFUND/REFUND CLAIM ............................ 257

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