TMI Blog2004 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 to September, 2002. The stuffing of goods in containers for the export was done in their factory itself under supervision of Central Excise officer having jurisdiction over the factory. Section 36 of the Customs Act read with Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 laid down inter alia that where export-related works such as stuffing, loading, etc., were unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is against this demand. 2. Heard both the sides and considered their submissions. 3. It is not in dispute that the appellants are liable to pay MOT charges if the conditions for the levy exists. In the instant case, admittedly, the stuffing of goods had taken place in the appellants' factory coming within the jurisdiction of the Central Excise Range Officer who supervised the work. The wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work, it appears, the party had specifically pleaded before the Commissioner (Appeals) that the work was carried out on working days during working hours only. This pleading has not been rebutted by the lower appellate authority. Hence it has to be held that the stuffing work was carried out during the working hours on working days only. None of the conditions for levy of MOT charges was satisfie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
