2019 (11) TMI 568

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....vocates, for the Appellant. Shri Mohammad Altaf, Assistant Commissioner (AR), for the Respondent. ORDER After hearing both the sides duly represented by Shri Jeevesh Mehta, Advocate appearing along with Shri Arun Pathak, Advocate for the appellants and Shri Mohammad Altaf, Ld. Assistant Commissioner appearing on behalf of the Revenue. I find that a short dispute is involved in both the ca....

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....;  The levy of fees as aforesaid shall be for a minimum of 3 hours in each case except in cases of overtime postings immediately preceding or immediately following the working hours of the concerned cadre of officers. (b)   The period between midnight and 6 A.M. shall be treated as a block whether the services are required for the entire block or for a portion the....

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....e are for any number of AREs-1 to be assessed by the officer. On the other hand, the Revenue's contention is that a minimum period of three hours has no relation to the number of AREs-1 to be handled by the officer and the payments required to be made by the exporter would be as per the number of exports documents to be made by the exporter. 5. Ld. Advocate for the above proposition has re....

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....of documents in each AREs-1 which may be multiple in number. 7. On going through the said clarification, I find no force in the contention of the Ld. Advocate. Admittedly, the said clarification is in respect of the number of documents of each importer/exporter in respect of the value or of the consignment. The same, nowhere, clarifies that irrespective of the number of exports consignment....