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2008 (9) TMI 306 - AT - Central ExciseMOT Charges - It is permitted to export the goods at the factory premises under supervision of the Central Excise Officer on MOT basis. It has been alleged that they failed to discharge MOT charges. The adjudicating authority confirmed the demand in respect of MOT short paid under Regulation 3 of Customs (Fees for rendering services by the Customs Officers) Regulation, 1998. He also imposed penalties under Section 158(2)(ii)(b) of Customs Act, 1962 for contravention of Regulation 3 of the said Regulation, 1998 – Commissioner (Appeals) set aside the order of demand of MOT charges – Held that order was not appeal able before commissioner (appeals) hence order-in-appeal set aside – original order of adjudicating authority upheld while setting aside the penalty.
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