2014 (3) TMI 195

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....cate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. ORDER Heard both sides. 2. All these three cases involve the same issue as to whether the appellant Export Oriented Unit (EOU), is required to pay Merchant Overtime (MOT) charges for supervision of exports undertaken by the Central Excise officers during office hours. In respect of Appeal Nos. E/750 & 7510/2010, the ....

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.... the following decisions where it has been held that MOT is not chargeable :- (i)    Rajasthan Textile Mills v. CCE, Jaipur - 2007 (216) E.L.T. 380 (ii)   Transworld Garnet India Pvt. Ltd. v. CCE, Tirunelveli - 2008 (229) E.L.T. 77 He also states that in the case of CCE, Rajkot v. Reliance Industries Ltd. - 2009 (236) E.L.T. 328, a reference has been made to the L....

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.... it could have made a reference to the Larger Bench. 5. I have heard arguments from both sides as well as perused the decisions cited before me. At the outset, I note that all the decisions cited before me have been passed by Single Member Benches and none of them have a binding effect on another Bench. As far as the Board's Circular dated 7-4-2003 is concerned, it merely refers to an earl....

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....e on MOT. As such, the provisions of this circular could neither be held to be perverse or in any way contravening the provisions of the parent Act. As regards the MOT charges, the same are required to be collected as per Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 which has been framed in exercise of the statutory powers vested in the Board. The underlying idea of ....