TMI Blog2015 (11) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... be collected if it is not due. It is not like an ordinary services where as a liability arise as the result of availment of service. Furthermore, this ground was not a ground for which the original adjudicating authority had rejected the refund. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. C/503/04 - Final Order No. A/3604/2015-WZB/CB - Dated:- 30-10-2015 - S. S. Garg, Member (J) And Raju, Member (T) For the Appellant : Shri Sachin Chitnis, Adv For the Respondent : Shri M K Mall, Assistant Commissioner (AR) ORDER Per Raju The appellant, M/s Vikram Ispat, are manufacturers of HB Sponge Iron. They are engaged in import of iron Ore Pellets/Iron Ore lumps. They also procured the same indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice-versa. On the basis of clarification issued on the said Circular, he denied the benefit under Notification No. 43/97 and rejected the claim of refund. 4. Being aggrieved, the appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) observed as follows:- Authority to charge the overtime is under Section 36 of Customs Act which says that no imported goods shall be loaded from and no export goods shall be loaded on any conveyance or any Sunday or any holiday observed by the Customs department or any other day after the working hours except after giving prescribed notice and on payment of prescribed fee if any. From the Section it is clear that supervision charges are required to be paid only in case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of new changes may kindly be brought to the notice of the Board but I find the neither the department nor the appellant at any time brought the difficulty in implementing their instructions, the notice of the Board. In view of this appellant should take up the matter with the concerned Commissioner of Board or the department may seek the clarification on the issue as to whether overtime is chargeable on coastal goods for supervision, particularly when instruction does not talk about the overtime. It is seen from the order of Commissioner (Appeals) that he has held that no supervision charges are payable, however, he has confirmed the demand of supervisions charges only on the ground that the appellant had asked for the supe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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