2008 (6) TMI 518

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..... Patel, Advocate, for the Respondent. [Order]. - The dispute in the present appeal relates to payment of Merchant Overtime Charges (MOT) towards the services rendered by the Central Excise officers on the working hours for supervision of stuffing of goods exported into the containers being levied under Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 read with Par....

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....st the said order. 2. After hearing both the sides, I find that Commissioner (Appeals) has relied upon the Tribunal's decision in the case of M/s. Sigma Corporation (I) Ltd. v. CCE, New Delhi [2004 (165) E.L.T. 168 (Tri. - Del.)]. The said decision further stands followed in the case of CCE, Jaipur-I v. Flair Filtration (P) Ltd. [2007 (209) E.L.T. 475 (Tri. - Del.)] and in the case of M/s.....