https://www.taxtmi.com/highlights?id=15179 Merchant Overtime Tax Charges (MOT) - whether the Central Excise Officer has discharged his duty in the factory premises of respondent & has functioned as a “Customs Officer”, as such, MOT is leviable? - Held no - AT en-us Fri, 18 Oct 2013 15:34:16 +0530 Fri, 18 Oct 2013 15:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15179 Merchant Overtime Tax Charges (MOT) - whether the Central Excise Officer has discharged his duty in the factory premises of respondent & has functioned as a “Customs Officer”, as such, MOT is leviable? - Held no - AT Highlights Customs Fri, 18 Oct 2013 15:34:16 +0530 https://www.taxtmi.com/highlights?id=15179