TMI Blog2016 (5) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... in information on production & clearances made or to calculate JPC levies from the figures available in the periodical RT-12 returns filed with the department. What is required to be added to the assessable value is the JPC levies remitted to the JPC. If there was any short payment of JPC levies then JPC could have asked the appellant to remit the same but department can not calculate a figure to add to the assessable value on their own based on RT-12 returns. Appellant has calculated on amount of ₹ 6,35,26,796/- based on remittances made to JPC based on certain receipts issued by JPC without supported by a chartered / cost accountant certificate. It is also observed from Para- 5 of Stay order passed by this bench that department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedpur under OIO NO. 2/Commissioner/2007 dt 8/1/2007 as per order NO. A-396-398/KOL/06/ dt 25/5/2006 passed by this bench. 2. Dr. Samir Chakraborty (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of the Revenue made the bench go through a letter dt 8/8/2006 written by DC, CEx Dn-I, Jamshedpur to the appellant for giving the following details 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of ₹ 6,35,26,796/- based on remittances made to JPC or the duty liability should be ₹ 11,17,74,702/- as calculated by the Adjudicating authority. It is the case of the appellant that duty 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod or produce a chartered / cost accountant certificate indicating the basis of calculating duty liability of ₹ 6,35,26,796/-. For this purpose alone the matter is remanded back to the adjudicating authority as demand of ₹ 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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