TMI BlogMerchant over time feesX X X X Extracts X X X X X X X X Extracts X X X X ..... R/sir, We are exporting material through Central Excise verification & Sealing with in official time limit like 11:00 am to 6:00pm & No any container movement saturday , sunday or public holiday . Is MOT charges payable or not ? If Payable how much ? Regards, SNEHAL SHAH - Reply By Mangesh Lokre - The Reply = Recovery of MOT charges consequent upon introduction of 5 day week Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No. 21/86 Dated 27-6-1986 [From F. No. 211/3/86-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Recovery of MOT consequent upon introduction of 5 day-week. References have been received by the Board regarding difficulties/ problems being faced by the field formations for performing work which requires physical supervision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Officers on Saturdays. 2. The system of 5 days-week has already been withdrawn in case of certain establishments, as already communicated under Board's F. No. A-11019/130/85-Ad. IV, dated the 9th August 1985. However, problems are being faced by the Collectors regarding recovery of MOT from the assessees for physical supervision done by the Central Excise Officers on Saturday ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in respect of Establishments to which the 5 day-week applies. Rule 224(1) permits recovery of Overtime charges from assessees only for work done before 10 A.M. in the morning and after 6 P.M. in the evening on days when the Department's offices are opened, and for all hours, on Sundays and public holidays. There is no provision in this sub-rule for recovery of MOT charges from assessees for wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk done by the Departmental officers on Saturdays. 3. The matter has been examined by the Board and it has been decided that for Departmental Establishments, which observe Saturdays as holidays, a skeleton staff should be provided at the Headquarters (either of the Range, Divisional or Collectorate level) on rotation basis, so that essential items of work like D-3 verification, supervision of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckaging of export consignment etc. can be attended to on Saturdays. For such items of work done on Saturdays, no MOT should be recovered from the assessees. - Merchant over time fees - Query Started By: - SNEHAL SHAH Dated:- 11-1-2011 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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