https://www.taxtmi.com/caselaws?id=120286 The Tribunal CESTAT, New Delhi dismissed the Revenue's appeal, affirming the order-in-appeal that set aside the demand for Merchant Overtime Charges (MOT) and associated penalties against the respondent. The Tribunal found that the Central Excise officers' supervision occurred within normal working hours, with no evidence of services beyond those hours. The decision adhered to the legal precedent set in the Sigma Corporation (I) Ltd. case, emphasizing the importance of procedural regulations and legal interpretations in customs matters. The Revenue's arguments were rejected, and the Commissioner's jurisdiction to hear the appeal was upheld. en-us Tue, 07 Nov 2006 00:00:00 +0530 Thu, 15 Feb 2024 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120286 The Tribunal CESTAT, New Delhi dismissed the Revenue's appeal, affirming the order-in-appeal that set aside the demand for Merchant Overtime Charges (MOT) and associated penalties against the respondent. The Tribunal found that the Central Excise officers' supervision occurred within normal working hours, with no evidence of services beyond those hours. The decision adhered to the legal precedent set in the Sigma Corporation (I) Ltd. case, emphasizing the importance of procedural regulations and legal interpretations in customs matters. The Revenue's arguments were rejected, and the Commissioner's jurisdiction to hear the appeal was upheld. Case-Laws Central Excise Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120286