2005 (9) TMI 401

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..... espondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides. Revenue is in appeal. 2. The issue that the respondent had filed a refund claim of Rs. 2,86,400/- paid as supervising charges for the officers required at 100% EOU during the period July, 1998 to September, 2000. A Show Cause Notice was issued on 22-10-2001 as regards the refund claim on the ground that the charges were .....

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..... ervision charges, mercantile overtime fees etc. collected from as assessee by the department, to provide services of an officer. The present appeal therefore, though an order passed by Commissioner of Central Excise (Appeals) under Section 35A, cannot be entertained by this Tribunal. 5. The appeal is therefore rejected as not maintainable. (Pronounced in Court.)
Case laws, Decisions, Ju .....

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