Cess on processed marine products must be reconsidered on merits, with refund left open after fresh decision.

A pending representation challenging levy of cess on processed marine products had to be reconsidered on merits, with the authority required to take earlier Division Bench rulings into account that prawns and shrimps were not covered by the term "fish" in the relevant schedule. The authority was directed to give the petitioner due opportunity and a personal hearing before deciding the representation afresh in accordance with law. No immediate refund direction was granted, and the refund claim was left open to be pursued under the outcome of the representation and in accordance with law.

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Issues: Whether the petitioner's representation challenging levy of cess required consideration by the authority in the light of prior decisions and whether any immediate refund direction could be granted.

Analysis: The dispute related to levy of cess on processed marine products under the Agricultural Produce Cess Act, 1940. The Court noted that the petitioner's representation dated 16.08.2004 remained pending and that earlier Division Bench decisions had held that prawns and shrimps were not covered by the expression "fish" in the relevant schedule. Since no adverse adjudication had yet been made on the pending representation, the Court directed the third respondent to consider the representation afresh on merits and in accordance with law, after giving due opportunity and personal hearing, and to take the prior Division Bench rulings into account. As to the refund claim, the Court left the petitioner to work out its remedy in accordance with law depending on the result of the representation.

Conclusion: The representation had to be decided by the authority on merits, and the refund claim was left open to be pursued in accordance with law.

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