2007 (12) TMI 400

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....the Respondent. [Order]. -  These appeals by the department are against a common order of the Commissioner (Appeals) No. 60 to 62/2007/Commr (A) /Raj dated 28-3-2007. 2. Heard both sides. 3. The issue involved is whether the MOT Charges can be collected for the work of examination relating to export cargo at the premises of the appellant during the office hours. Learned SDR cont....

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....e Mills v. C.C.E., Jaipur-I - 2007 (216) E.L.T. 380 (Tri.-Del.). Alternatively, he suggests that in view of the divergent views, the matter may be referred to Larger Bench. 5. I have carefully considered the submissions from both sides. The relevant portions of the order of the Tribunal in the case of Naval Overseas Pvt. Ltd. are reproduced below : "6. I have carefully considered the s....

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....ctory by central excise officers and the examination in such cases shall be conducted as prescribed at the gate away ports including ICDs. However, only as a facility, examination of export cargo is permitted to be done by the jurisdictional central excise officers and when a sealed container examined by the excise officer is received at the gate way port; the customs officers do not open them unl....

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....e central excise officers working as customs officers. The central excise officer as of now is required to be in his office and may visit the factory only whenever it is required. If fact, there are restrictions about central excise officers visiting the unit without the specific and written permission of senior officers as in the case of small scale units. The order of the Tribunal in the case of....