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2014 (12) TMI 76 - CGOVT - Central ExciseDenial of refund claim - merchant overtime charges (MOT Charges) for service provided by Central Excise Officers in the form of examination and sealing of containers in exporters factory premises - Held that:- Issue does not fall in the category of cases mentioned in proviso to Section 35B(1) of the Central Excise Act, 1944 and hence revision application is filed beyond jurisdiction and not maintainable under Section 35EE of the Central Excise Act, 1944. The applicant is required to file appeal before Hon’ble CESTAT - Decided against assessee.
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