2016 (5) TMI 1124

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....ssed 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 26/2/93 & 38/PL/93 dt 4/3/1993. The issue finally reached Supreme Court & Apex Court vide order dt 24/....

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....amshedpur 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 correction. (iii) While arriving at the EGEAF and JPC cess, the rate of Rs. 300/- pmt an....

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.... Rs. 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-works prices of the notified items and to remit the same to the committee. As per the,....