TaxTMI 
TaxTMI 
TaxTMI 
MOT Charges
X X X X Extracts X X X X
X X X X Extracts X X X X
....OT Charges<br> Query (Issue) Started By: - CHITRA RAGURAM Dated:- 27-12-2010 Last Reply Date:- 27-12-2010 Central Excise<br>Got 1 Reply<br>Central Excise<br>Please explain the term MOT Charges under Central Excise Act.. Reply By Mangesh Lokre: The Reply: Recovery of MOT charges consequent upon introduction of 5 day week Circular No. 21/86 Dated 27-6-1986 [From F. No. 211/3/86-CX.6] Governme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of India Ministry of Finance (Department of Revenue) New Delhi Subject : Recovery of MOT consequent upon introduction of 5 day-week. References have been received by the Board regarding difficulties/ problems being faced by the field formations for performing work which requires physical supervision of Central Excise Officers on Saturdays. 2. The system of 5 days-week has already been with....
X X X X Extracts X X X X
X X X X Extracts X X X X
....drawn in case of certain establishments, as already communicated under Board's F. No. A-11019/130/85-Ad. IV, dated the 9th August 1985. However, problems are being faced by the Collectors regarding recovery of MOT from the assessees for physical supervision done by the Central Excise Officers on Saturdays in respect of Establishments to which the 5 day-week applies. Rule 224(1) permits recovery of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Overtime charges from assessees only for work done before 10 A.M. in the morning and after 6 P.M. in the evening on days when the Department's offices are opened, and for all hours, on Sundays and public holidays. There is no provision in this sub-rule for recovery of MOT charges from assessees for work done by the Departmental officers on Saturdays. 3. The matter has been examined by the Board ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and it has been decided that for Departmental Establishments, which observe Saturdays as holidays, a skeleton staff should be provided at the Headquarters (either of the Range, Divisional or Collectorate level) on rotation basis, so that essential items of work like D-3 verification, supervision of packaging of export consignment etc. can be attended to on Saturdays. For such items of work done on....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Saturdays, no MOT should be recovered from the assessees.<br> Discussion Forum - Knowledge Sharing ....