TaxTMI 
TaxTMI 
we are exporting the goods from factory. during the excise audit, audit party has point out that we have to pay the merchant over time for each export @Rs.585/- whether it is during office hours or after office hours Is this demand of audit department is right or wrong. because they raise the demand and force us paid such demand, at present we have paid such amount UNDER PROTEST.
Overtime in case of export - depatment view
13 Jun 2009 
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MOT charges not payable for supervision during normal working hours; liability arises only for overtime supervision.
MOT charges for supervision by Central Excise officers are not payable for container stuffing done at the normal place of work during normal working hours; such charges become payable only when supervision is undertaken beyond normal working hours. Audit teams cannot force immediate payment; any recovery should follow formal departmental proceedings via a show cause notice, and amounts deposited under protest may be claimed back if no proper proceedings are initiated. (AI Summary)
MOT charges for supervision by Central Excise officers are not payable for container stuffing done at the normal place of work during normal working hours; such charges become payable only when supervision is undertaken beyond normal working hours. Audit teams cannot force immediate payment; any recovery should follow formal departmental proceedings via a show cause notice, and amounts deposited under protest may be claimed back if no proper proceedings are initiated. (AI Summary)