Merchant over time fees

[Guest]

R/sir, We are exporting material through Central Excise verification & Sealing with in official time limit like 11:00 am to 6:00pm & No any container movement saturday , sunday or public holiday . Is MOT charges payable or not ? If Payable how much ? Regards, SNEHAL SHAH

[Snehal Kulkarni]

 

Recovery of MOT charges consequent upon introduction of 5 day week

Circular No. 21/86

Dated 27-6-1986

[From F. No. 211/3/86-CX.6]

Government of India

Ministry of Finance (Department of Revenue)

New Delhi

Subject : Recovery of MOT consequent upon introduction of 5 day-week.

References have been received by the Board regarding difficulties/ problems being faced by the field formations for performing work which requires physical supervision of Central Excise Officers on Saturdays.

2. The system of 5 days-week has already been withdrawn in case of certain establishments, as already communicated under Board's F. No. A-11019/130/85-Ad. IV, dated the 9th August 1985. However, problems are being faced by the Collectors regarding recovery of MOT from the assessees for physical supervision done by the Central Excise Officers on Saturdays in respect of Establishments to which the 5 day-week applies. Rule 224(1) permits recovery of Overtime charges from assessees only for work done before 10 A.M. in the morning and after 6 P.M. in the evening on days when the Department's offices are opened, and for all hours, on Sundays and public holidays. There is no provision in this sub-rule for recovery of MOT charges from assessees for work done by the Departmental officers on Saturdays.

3. The matter has been examined by the Board and it has been decided that for Departmental Establishments, which observe Saturdays as holidays, a skeleton staff should be provided at the Headquarters (either of the Range, Divisional or Collectorate level) on rotation basis, so that essential items of work like D-3 verification, supervision of packaging of export consignment etc. can be attended to on Saturdays. For such items of work done on Saturdays, no MOT should be recovered from the assessees.

AI Summary

MOT charges: no recovery for essential Central Excise verification on Saturdays where establishments observe Saturday holidays. Rule 224(1) permits overtime recovery before opening and after closing hours on working days and for all hours on Sundays and public holidays, but contains no provision for Saturdays. The Board directed that establishments observing Saturdays as holidays must provide a rotating skeleton staff to perform essential tasks like D-3 verification and packaging supervision, and that no MOT charges be recovered from assessees for such Saturday work.