https://www.taxtmi.com/caselaws?id=124540 The Tribunal upheld the collection of MOT Charges for the examination of export cargo at the appellant's premises during office hours, deeming it appropriate as an optional service. The decision followed the standard practice of prescribing fees for such services, citing precedent and distinguishing the case from previous decisions where services were optional. The Tribunal allowed the Department's appeals, emphasizing the justification for MOT payment during working hours due to the nature of the service provided by central excise officers. en-us Mon, 10 Dec 2007 00:00:00 +0530 Mon, 18 Sep 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124540 The Tribunal upheld the collection of MOT Charges for the examination of export cargo at the appellant's premises during office hours, deeming it appropriate as an optional service. The decision followed the standard practice of prescribing fees for such services, citing precedent and distinguishing the case from previous decisions where services were optional. The Tribunal allowed the Department's appeals, emphasizing the justification for MOT payment during working hours due to the nature of the service provided by central excise officers. Case-Laws Central Excise Mon, 10 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124540