2008 (5) TMI 551

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....d by Shri A. Biswas, Advocate, for the Appellant. Shri Vineet Ohri, JCDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The issue involved in this Appeal is payment of additional duty after including JPC Cess in the assessable value of the products, which were subject to JPC Cess at the material time. The Hon'ble Supreme Court h....

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....lied upon by the Department. According to Dr. Chakraborty, the demand confirmed now has been calculated on the total value of clearance, i.e., both on items subject to JPC Cess and on items not subject to JPC Cess. The Appellants on their part have approached the J.P.C. and have obtained a Certificate regarding JPC items along with the total Cess paid at the material time. They have calculated the....