2015 (1) TMI 1306

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..... the levy of the same - appellant exporting goods after stuffing in containers at the factory premises under the supervision/examination of Central Excise Officers - paid Merchant Overtime (for short, 'MOT') charges to the department for stuffing of containers for supervision by the Central Excise Officers - Held that:- the overtime fee is collected under section 36 of the Customs Act read with Cus .....

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..... ndent. 1. We have heard learned counsel appearing for the parties. 2. This D.B. Excise Appeal under section 35G of the Central Excise Act, 1944, arising out of the order dated 12.04.2007 passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal'), by which it has set aside the order dated 24.01.2005 passed by the Commissioner of Central .....

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..... f containers for supervision by the Central Excise Officers. They thereafter filed refund claim for MOT charges paid under protest during normal working hours from September 2001 to June 2003. The Deputy Commissioner, Central Excise Division, Kota rejected the refund claim filed by the respondent. The Commissioner (Appeals) upheld the rejection. 4. The Tribunal Relying upon Sigma Corporatio .....

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..... ormances of customs work by the Customs Officers beyond the customs area at any time. 6. In Sigma Corporation (I) Ltd. vs. CCE (supra), it was held that where the supervision of stuffing of goods in containers was rendered by the Officer within their range only i.e. within his normal place of working, the MOT charges are not payable. Similar view was taken in Commissioner of Central E .....

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..... the Regulations of 1998. 9. In the present case, the stuffing was done in the factory of the respondents under the supervision of jurisdictional Central Range Officers during the working hours. In the circumstances, the MOT charges were not payable. The question of law on the facts of the case is thus decided against the Department and in favour of the respondent-assessee. 10. The Centr .....

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