9911796707
TMI Blog2016 (5) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... rty (Advocate) & Sh. Abhijit Biswas (Advocate) appeared on behalf of the appellant. Learned Advocate Sh. Samir Chakraborty submitted that appellant ,interalia, claimed deduction of certain JPC levies ; consisting of Steel Development Fund (SDF) , Engineering Goods Export Assistance Fund (EGEAF) and GPC cess ; paid directly by the appellant to Joint Plant Committee (JPC) as per Notification dated 16/01/1992. & Notification S.O 1567/ESS/COMM/IRON & Steel dt 7/4/1971. That the deduction of the said JPC levies was denied by AC Central Excise, Dn.I, Jamshedpur as per orders-in-original No. 36/PL/93 dt 26/2/93 & 38/PL/93 dt 4/3/1993. The issue finally reached Supreme Court & Apex Court vide order dt 24/10/2002, reported as TISO Ltd Vs CCE [2002 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils for arriving at the actual duty liability in respect of JPC levies.:- "(i) The basis for considering a major portion of product as Non-JPC category. A letter memo from JPC was to be produced which stated that only a certain minimum production was to b regarded as JPC category and that the rest would be Non-JPC category. (ii) Wide variations are there in Tisco's quantity as compared to Departments. While the Department's Qty. Has has been taken from RT-12 figs., Tisco's basis is not known. List of RT-12 clearance figures has been provided to you for reconciliation and correction. (iii) While arriving at the EGEAF and JPC cess, the rate of Rs. 300/- pmt and Rs. 3 pmt. Which is common for all articles to which it applies, does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty liability as per the judgement of Apex Court can be confirmed only on the amounts remitted by the appellant to JPC & periodical returns filed by the appellant with the department can not be made as the basis of calculating JPC levies. 4.1 It is observed from Parra 4 of the Minutes of Emergency meeting held by J.S. GOI on 16/1/92, read with Notification dt 16/1/1992 issued under clause 17 B of the Iron & Steel (Control) order 1956, that JPC may require from time to time that member Steel Plants may add the elements of levies to their ex-works prices of the notified items and to remit the same to the committee. As per the, above procedure prescribed all the member Steel Plants, including the present appellant were required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority as demand of Rs. 11, 17, 74,702/- calculated by the department is not sustainable. Needles to say that an opportunity of personal hearing should be extended to the appellant to substantiate their claim based on documents / certificate suggested above as to how much JPC levies have been remitted to JPC during the relevant period. 5. Appeal filed by the appellant is allowed by way of remand to the Adjudicating authority for deciding the issue of quantification of demand in the light of observations made in Para- 4.1 above. 6. Interest on the deferential duty paid / payable will be as per Para-2 of the order portion contained in OIO dt 8/1/07 passed by the Adjudications authority. (Operative part of the order was pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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