Supervision requirement for physical-control goods: overtime fees apply for clearances outside normal working hours and on holidays. Cut-tobacco is a physical control commodity; all removals require supervision by local Central Excise officers. No overtime fee applies for supervision during normal working hours, but overtime fees must be recovered for supervision carried out outside normal working hours or on holidays and Sundays in accordance with the Central Excise Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supervision requirement for physical-control goods: overtime fees apply for clearances outside normal working hours and on holidays.
Cut-tobacco is a physical control commodity; all removals require supervision by local Central Excise officers. No overtime fee applies for supervision during normal working hours, but overtime fees must be recovered for supervision carried out outside normal working hours or on holidays and Sundays in accordance with the Central Excise Rules.
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