https://www.taxtmi.com/caselaws?id=186744 The Court dismissed the Central Excise Appeal, ruling against the Department and in favor of the respondent-assessee. It held that Merchant Overtime (MOT) charges were not legally leviable for services provided by Central Excise Officers during normal working hours. The Court emphasized that MOT charges are not payable when supervision is conducted within the normal place of work of the Officers, as in this case where stuffing was done in the factory under the officers' supervision during working hours. The decision aligned with previous judgments and clarified that such charges are not applicable in such circumstances. en-us Tue, 27 Jan 2015 00:00:00 +0530 Thu, 29 Sep 2016 08:54:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186744 The Court dismissed the Central Excise Appeal, ruling against the Department and in favor of the respondent-assessee. It held that Merchant Overtime (MOT) charges were not legally leviable for services provided by Central Excise Officers during normal working hours. The Court emphasized that MOT charges are not payable when supervision is conducted within the normal place of work of the Officers, as in this case where stuffing was done in the factory under the officers' supervision during working hours. The decision aligned with previous judgments and clarified that such charges are not applicable in such circumstances. Case-Laws Central Excise Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186744