2008 (6) TMI 518

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..... 8-WZB/AHD - Dated:- 27-6-2008 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri K.J. Sanchis, JDR, for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order]. The dispute in the present appeal relates to payment of Merchant Overtime Charges (MOT) towards the services rendered by the Central Excise officers on the working hours for supervision of stuffing of goods ex .....

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..... (Appeals) held in their favour by following the precedent decisions of the Tribunal and allowed the appeal. Revenue is in appeal against the said order. 2. After hearing both the sides, I find that Commissioner (Appeals) has relied upon the Tribunal s decision in the case of M/s. Sigma Corporation (I) Ltd. v. CCE, New Delhi [2004 (165) E.L.T. 168 (Tri. - Del.)]. The said decision further stands .....

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