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2006 (11) TMI 393 - AT - Central ExciseJurisdiction - Appeal to Commissioner (Appeals) - Demand of Merchant Overtime (MOT) charges - HELD THAT:- It is seen that the Regulation of Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 was framed under the provisions of Sections 157 and 158 of Customs Act, 1962. It would mean that any appeal or any dispute arising would be definitely covered under the provisions of the Customs Act, 1962. The appeal filed by the respondent before the Commissioner (Appeals) was correct and ld. Commissioner (Appeals) was within his powers to hear and dispose the said appeal. In view of Working hours has been also defined in Customs Regulation, I find that, the supervision was at Normal Place of work, but the fact regarding providing services - within normal working hours or beyond normal working hours is not clear. In this regard, I find that there is nothing on record to prove that the services were provided beyond the normal working hours (i.e. 9.30 to 18.00 Hrs.). In absence of which demand of MOT charges is not sustainable in terms of Para 3 of Chapter 13 of the Customs Manual of Supplementary instructions. I also find that the Appellants has deposited the MOT charges amounting to Rs. 3375/- in respect of services provided beyond Normal Working Hours. It can be noticed that the ld. Commissioner has correctly followed the law settled by the Tribunal in the case of Sigma Corporation (I) Ltd.[2004 (1) TMI 112 - CESTAT, NEW DELHI]. Accordingly, I do not find any reason to interfere in the impugned order. The impugned order is liable to be upheld and I do so. The appeal filed by the Revenue is dismissed.
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