https://www.taxtmi.com/caselaws?id=335980 The MADRAS HIGH COURT dismissed the challenge by the Commissioner of Central Excise against the enforceability of Circular No.31/2003 issued by the Central Board of Excise and Customs. The Court upheld the decision of CESTAT, South Zone, Chennai, stating that the circular requiring Export-Oriented Units to pay Merchant Over Time charges for Customs/Central Excise-related works during office hours was enforceable. The Court referenced relevant judgments and precedents, ultimately ruling against the appellant and affirming the CESTAT's decision. No costs were awarded, and the appeal was dismissed. en-us Wed, 30 Nov 2016 00:00:00 +0530 Tue, 04 Apr 2017 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335980 The MADRAS HIGH COURT dismissed the challenge by the Commissioner of Central Excise against the enforceability of Circular No.31/2003 issued by the Central Board of Excise and Customs. The Court upheld the decision of CESTAT, South Zone, Chennai, stating that the circular requiring Export-Oriented Units to pay Merchant Over Time charges for Customs/Central Excise-related works during office hours was enforceable. The Court referenced relevant judgments and precedents, ultimately ruling against the appellant and affirming the CESTAT's decision. No costs were awarded, and the appeal was dismissed. Case-Laws Customs Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335980