2013 (7) TMI 497

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against the Order-in-Appeal No. 55(HKS)CE/JPR-II dated 18.1.2006. 2. The brief facts of the case are that the respondents M/s Banswara Textile are manufacturer of processed fabrics falling under Chapter 52, 54 and 55 of the Central Excise Tariff. The respondents are exporting the goods from the factory premises under the supervision of Central Excise officers posted in Banswara range. It was obs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r of Tribunal in Delhi High Court and Court vide its order reported in 2013-TIOL-323-HC-DEL-CUS has held that there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours. In view of the above decision of the the Hon'ble Delhi High Court, I find no infirmity in the order accordingly uphold the same and reject the Revenue's appeal. (Dic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X