https://www.taxtmi.com/caselaws?id=121676 The Tribunal set aside the impugned order and allowed the appeal, granting the appellants a refund of the Merchant Overtime (MOT) charges paid under protest. It was determined that the central excise officers' duties were performed within their jurisdiction and during normal working hours, negating the necessity for MOT charges. The Tribunal referenced the decision in Sigma Corporation (I) Ltd., emphasizing that the conditions for levying MOT charges were unmet as the work occurred within the officer's normal place of work. The Tribunal also confirmed the Commissioner (Appeals) had the authority to address such appeals under the Customs Act, 1962. en-us Thu, 12 Apr 2007 00:00:00 +0530 Thu, 25 Jan 2024 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121676 The Tribunal set aside the impugned order and allowed the appeal, granting the appellants a refund of the Merchant Overtime (MOT) charges paid under protest. It was determined that the central excise officers' duties were performed within their jurisdiction and during normal working hours, negating the necessity for MOT charges. The Tribunal referenced the decision in Sigma Corporation (I) Ltd., emphasizing that the conditions for levying MOT charges were unmet as the work occurred within the officer's normal place of work. The Tribunal also confirmed the Commissioner (Appeals) had the authority to address such appeals under the Customs Act, 1962. Case-Laws Central Excise Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121676