2007 (4) TMI 486

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....nt overtime (MOT) charges for stuffing of container to the central excise officers. Subsequently, the appellant filed refund claim of Rs. 2,39,374/- for MOT charges paid under protest for normal working  hours during the period from September 2001 to June 2003. The Deputy Commissioner of Central Excise rejected the refund claim. The Commissioner (Appeals) upheld the adjudication order. 2. The learned advocate on behalf of the appellant submits that the central excise officers performed their duties for stocking of goods within their jurisdiction. The central excise officers rendered their duties in normal working days and within working hours and, therefore, the payment of MOT charges is refundable. He relied upon the decision of....

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....l Excise Range is situated at Kota. The appellant factory is coming within the jurisdiction of the central excise Range Superintendent who supervises the work. The Tribunal in the case of Sigma Corporation (I) Ltd. (supra) held that if the services of stuffing of goods in the container was rendered by the officers within his Range only i.e. within his normal place of work, no MOT charges is payable for stuffing of goods carried  out during the  working days only. The relevant portion of the said decision is reproduced below :- "It is not in dispute that the appellants are liable to pay MOT charges if the conditions for the levy exist. In the instant case, admittedly, the stuffing of goods had taken place in the appellants factory....