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2015 (2) TMI 923 - AT - CustomsMerchant Overtime Tax Charges (MOT) - whether the applicant is required to pay the MOT charges (Merchant Overtime Tax) for the services rendered by the Departmental Officers (as Customs Officers) during office hours for any Customs examination/work is being done in their factory/ware house - Held that:- Larger Bench of the Tribunal in the case of CCE Rajkot Vs Reliance Industries Ltd. [2013 (10) TMI 675 - CESTAT AHMEDABAD], following the decision of Hon’ble Delhi High Court in the case of Sigma Corporation Ltd. [2013 (4) TMI 649 - DELHI HIGH COURT], on the identical issue, held that in view of the decision of Hon’ble Delhi High Court, the issue referred for constitution of Larger Bench, does not survive. The issue referred to Larger Bench is whether there is requirement for payment of Merchant Overtime Charges (MOT) towards services rendered by Central Excise Officers during working hours, in respect of services pertaining to supervision of boarding of goods exported through containers, i.e. levy of fees the under Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, these Regulations having been issued in exercise of powers under Sections 157 and 158 of the Customs Act, 1962 read with para 1.2, part II, Chapter 18 of the C.B.E. & C. Excise Manual of supplementary instructions. - Respectfully following the decision of Hon’ble Delhi High Court and Larger Bench of the Tribunal, we find that the impugned orders cannot be sustained. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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