https://www.taxtmi.com/caselaws?id=54275 The tribunal allowed the appeal of the appellants, who were a 100% EOU, contesting charges on a cost recovery basis instead of an MOT basis. The tribunal found that as no Customs Officer was present in their unit during the disputed period, charges on a cost recovery basis were not applicable. Citing relevant case law, the tribunal concluded that the appellants had already paid charges on an MOT basis for the relevant period and set aside the order, providing consequential relief to the appellants. en-us Tue, 14 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54275 The tribunal allowed the appeal of the appellants, who were a 100% EOU, contesting charges on a cost recovery basis instead of an MOT basis. The tribunal found that as no Customs Officer was present in their unit during the disputed period, charges on a cost recovery basis were not applicable. Citing relevant case law, the tribunal concluded that the appellants had already paid charges on an MOT basis for the relevant period and set aside the order, providing consequential relief to the appellants. Case-Laws Central Excise Tue, 14 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54275