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2013 (12) TMI 924

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....e Appellant. Shri S.K. Panda, AR, for the Respondent. ORDER These appeals are stay application have been filed against the Commissioner (Appeals)'s order confirming the demand for Merchant Overtime from the appellant. The appellant are merchant exporters and they requisition for services of Central Excise Officers for supervision of in factory stuffing of containers exported out of India.....