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2013 (7) TMI 497 - CESTAT NEW DELHIMerchant Overtime charges (MOT Charges) for service rendered by the officers of Central Excise during the normal working hours of the Central Excise department i.e. 10 A.M. to 6 P.M – Held that:- As per the decision in the case of M/s Sigma Corporation India Pvt. Ltd. [2004 (1) TMI 112 - CESTAT, NEW DELHI], there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours - Revenue has challenged the said order of Tribunal in Delhi High Court and Court vide its order reported in 2013-TIOL-323-HC-DEL-CUS has held in the favor of Respondents – Decided in favor of Assessee.
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