2013 (10) TMI 675

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....f the conflict in the opinions recorded by different Division Benches of this Tribunal. In M/s. Sigma Corporation India Pvt. Ltd. Vs. CCE New Delhi - 2004 (165) ELT 168 (Tri. - Del.); in CCE Jaipur-1 Vs. Flair Filtration (P) Ltd. - 2007 (209) ELT 475 (Tri. - Del.); and in M/s. Rajasthan Textile Mills Vs. CCE Jaipur-1 -2007 (216) ELT 380 (Tri. - Del.), this Tribunal took the view that there is no requirement for payment of Merchant Overtime Charges (MOT) towards services rendered by Central Excise Officers during working hours, in respect of services pertaining to supervision of boarding of goods exported through containers, i.e. levy of fees the under Customs (fees for rendering services by Customs Officers) Regulations, 1998, these Regulat....

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....the Customs Act, 1962? 3. The Delhi High Court referred to the fact that overtime fee is collected under Customs Act, 1962 read with the 1998 Regulation; referred to Notification No.14/2002-CE (NT) dated 08.03.02, as amended by Notification No.22/2002-CE (NT) dated 04.06.02 (issued by the CBEC) and concluded that where an Excise Officer (who is a deemed Customs Officer) provides supervisory services/functions at the factory of an assessee within the jurisdiction of such Excise Officers, the services are rendered within the range of such officer and since admittedly these functions were executed during normal working hours. 4. It is strenuously contended on behalf of Revenue that the judgment of the Delhi High Court need not be followe....