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TMI Blog2008 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. 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 has already decided that such Cess is includible in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 duty amount on that basis and including the earlier payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Appellants have a prima facie case in their favour for waiver of the balance amount in excess of the amount they have paid. As such, we waive the requirement of making the predeposit of the balance amount during pendency of the Appeal. 6. Since the amount involved is high, either side is at liberty to apply for early hearing of the case. (Pronounced and dictated in the open court.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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