TMI Blog2007 (4) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... s within his Range only i.e. within his normal place of work, no MOT charges is payable for stuffing of goods carried out during the working days only. Regarding contention of the learned D.R. that refund claim is not maintainable under Central Excise Act, I find that the Tribunal in the case of CCE, Jaipur-I v. M/s. Flair Filtration (P) Ltd.[ 2006 (11) TMI 393 - CESTAT, NEW DELHI] held that any appeal or any dispute arising would be definitely covered under the provisions of the Customs Act, 1962. Thus, I set aside the impugned order and the appeal is allowed with consequential relief. - Shri P.K. Das, J. REPRESENTED BY : Shri Hemant Bajaj, Advocate, for the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned D.R. on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that in this case, the central excise officers have performed their duties beyond their normal place of work and beyond the customs area at Bhiwadi Mandi which is about 125 KM away from Kota. He further submits that payment was made under the provisions of Regulation of the Customs (Fees for Rendering Services by Customs Officers) Regulation, 1998 and, therefore, the refund sanctioned under the Central Excise Act, 1944 is not maintainable. He further submits that para 5(c) of the Board Circular No. 68/98-Cus., dated 7-9-1998 says that rendering services by Customs Officer means that performances of customs work by the Customs Officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gulations as clarified in CBEC s Customs Manual (Chapter 13), if the service is rendered by the Customs officer at a place; which is not his normal place of work or at a place beyond the Customs area, overtime charge is levied even if the service is during the normal working hours. In the instant case, the service of supervision of stuffing of goods in container was rendered by the officer within his Range only, i.e., within his normal place of work. As regards the time of work, it appears, the party had specifically pleaded before the Commissioner (Appeals) that the work was carried out on working days during working hours only. This pleading has not been rebutted by the lower appellate authority. Hence it has to be held that the stuffing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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