https://www.taxtmi.com/caselaws?id=328143 The Supreme Court held that JPC levies were not admissible deductions under the Central Excise Act and must be included in determining assessable values for excise duty. The matter was remanded to CESTAT for correct quantification based on the appellant's remittances to JPC. The Tribunal allowed the appeal, emphasizing the need for evidence of JPC levies remitted by the appellant and requiring further substantiation. The case was remanded to the Adjudicating authority for a decision based on the observations made, stressing the importance of providing proper documentation and supporting evidence. en-us Wed, 11 May 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328143 The Supreme Court held that JPC levies were not admissible deductions under the Central Excise Act and must be included in determining assessable values for excise duty. The matter was remanded to CESTAT for correct quantification based on the appellant's remittances to JPC. The Tribunal allowed the appeal, emphasizing the need for evidence of JPC levies remitted by the appellant and requiring further substantiation. The case was remanded to the Adjudicating authority for a decision based on the observations made, stressing the importance of providing proper documentation and supporting evidence. Case-Laws Central Excise Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328143