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2013 (7) TMI 498 - CESTAT NEW DELHIMerchant Over time (MOT) fee charged for normal working hours - Whether MOT fees are required to be paid to the Central Excise officers for performing supervision of stuffing of containers within the factory premises during the normal working hours - MOT charges already been paid by respondents in respect of duties performed during holidays or beyond working hours – Held that:- MOT charges are not payable in respect of duties performed within normal working hours as per the decision in the case of Signma Corporation (I) Ltd. Vs. CCE [2004 (1) TMI 112 - CESTAT, NEW DELHI] – Decided against the Revenue.
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