https://www.taxtmi.com/caselaws?id=235340 The Tribunal upheld the jurisdiction of the Commissioner (Appeals) to entertain an appeal against the lower authority's order for the recovery of Merchant Overtime (MOT) charges. It was determined that MOT fees were not required to be paid to Central Excise officers for supervision of stuffing within factory premises during normal working hours. The Tribunal relied on a Delhi High Court decision and a Tribunal ruling to support its decision, ultimately rejecting the Revenue's challenges and upholding the Commissioner (Appeals) decision in both issues. en-us Tue, 09 Jul 2013 00:00:00 +0530 Sat, 20 Jul 2013 07:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235340 The Tribunal upheld the jurisdiction of the Commissioner (Appeals) to entertain an appeal against the lower authority's order for the recovery of Merchant Overtime (MOT) charges. It was determined that MOT fees were not required to be paid to Central Excise officers for supervision of stuffing within factory premises during normal working hours. The Tribunal relied on a Delhi High Court decision and a Tribunal ruling to support its decision, ultimately rejecting the Revenue's challenges and upholding the Commissioner (Appeals) decision in both issues. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235340