TMI Blog2006 (11) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... r (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) set aside the order-in-appeal. Hence this appeal. 3. The ld, DR appearing on behalf of the Revenue submits that the MOT charges are to be paid by the respondent as the officers of Central Excise had done the work beyond their duty hours. It is also his submission that the appeal against the order-in-original could not be entertained by the ld. Commissioner (Appeals). 4. The ld. Advocate appearing on behalf of the respondent submits that the issue is squarely covered by the order of the Tribunal in the case of Sigma Corporation (I) Ltd. v. CCE, New Delhi as reported at 2004 (165) E.L.T. 168. It is also his submission that the ld. Commissioner (Appeals) has followed the very same order while setting aside the order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vied even during normal working hours . I also find that, Normal Place of work has not been defined under the Customs Law, but Hon'ble CEGAT in the case of Sigma Corporation (I) Ltd. v. CCE, New Delhi reported in 2004 (165) E.L.T. 168, had clarified that. In the instant case, admittedly, the stuffing of goods had taken place in the appellants' factory coming within the jurisdiction of the Central Excise Range Officer who supervised the work. The work of stuffing was admittedly a Customs work which, being a part of loading of the goods, was covered by the aforesaid provision of law. The Central Excise Superintendent attending to the Customs work acted as a Customs officer. However, he was supervising the work in his normal place o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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