https://www.taxtmi.com/caselaws?id=52636 The Tribunal set aside the demand for Merchant Over Time (MOT) charges imposed on exporters of Auto Parts under the DEPB Scheme for the supervision of stuffing goods in containers for export. The appellants were found not liable to pay MOT charges as the conditions for levy were not met, with the stuffing of goods taking place under the supervision of the Central Excise officer within normal working hours at the factory. The Tribunal ruled in favor of the exporters, overturning the Commissioner (Appeals) decision and allowing the appeal. en-us Fri, 16 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52636 The Tribunal set aside the demand for Merchant Over Time (MOT) charges imposed on exporters of Auto Parts under the DEPB Scheme for the supervision of stuffing goods in containers for export. The appellants were found not liable to pay MOT charges as the conditions for levy were not met, with the stuffing of goods taking place under the supervision of the Central Excise officer within normal working hours at the factory. The Tribunal ruled in favor of the exporters, overturning the Commissioner (Appeals) decision and allowing the appeal. Case-Laws Central Excise Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52636