TMI Blog2015 (2) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue referred for constitution of Larger Bench, does not survive. The issue referred to Larger Bench is whether there is requirement for payment of Merchant Overtime Charges (MOT) towards services rendered by Central Excise Officers during working hours, in respect of services pertaining to supervision of boarding of goods exported through containers, i.e. levy of fees the under Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, these Regulations having been issued in exercise of powers under Sections 157 and 158 of the Customs Act, 1962 read with para 1.2, part II, Chapter 18 of the C.B.E. & C. Excise Manual of supplementary instructions. - Respectfully following the decision of Hon’ble Delhi High Court and Large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtmental Officers (as Customs Officers) during office hours for any Customs examination/work is being done in their factory/ware house. We find that the Hon ble Delhi High Court in the case of CCE Vs Sigma Corporation Ltd 2013 (293) ELT 649 (Del.), held that no fee is payable on the stuffing work done in the factory of the assessee under the supervision of jurisdictional Central Excise Officers during working hours only. The relevant portion of the said decision is reproduced below: 8. In the present? case, it is an admitted position that stuffing work was done in the factory of respondent under the supervision of jurisdictional Central Range Officer during working hours only. The place of working/supervision was at the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether there is requirement for payment of Merchant Overtime Charges (MOT) towards services rendered by Central Excise Officers during working hours, in respect of services pertaining to supervision of boarding of goods exported through containers, i.e. levy of fees the under Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, these Regulations having been issued in exercise of powers under Sections 157 and 158 of the Customs Act, 1962 read with para 1.2, part II, Chapter 18 of the C.B.E. C. Excise Manual of supplementary instructions. 6. Respectfully following the decision of Hon ble Delhi High Court and Larger Bench of the Tribunal, we find that the impugned orders cannot be sustained. Accordingly, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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