TaxTMI 
TaxTMI 
2020 (4) TMI 802
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....e course of stuffing (for export) requires departmental supervision, and sometimes they take their goods to ICD where they did stuffing work in the presence of the Customs Officers. The appellant paid the cost recovery charges on sharing basis as fixed by the Department since the year, 2001. Such cost recovery has been paid by the appellant upto March, 2014 on sharing basis. These cost recoveries were in respect of supervision of packing in the factory premises as supervised by the Central Excise Officer (as Custom officer). Further, the appellant deposited Merchant Overtime Charges (MOT) recovery from March, 2003 to July, 2014, on the basis of actual overtime devoted by the Central Excise Officers, beyond the normal working hours of the De....
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....towards differential cost recovery charges, calculated on the basis of 185% average pay of the concerned officer. The appellant deposited the said amount of Rs. 71,25,382/- under protest and thereafter they filed application for refund. Pursuant to show cause notice, the refund claim was adjudicated on contest. It was held by the Assistant Commissioner that the appellant is required to pay cost recovery charges @ 100% of the average salary of the Custom Officer and accordingly confirmed a lower amount of Rs. 38,51,558/- and allowed refund of the balance amount of Rs. 32,73,824/-. 2. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who have been pleased to uphold the adjudication order observing that the app....
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....Court observing that it is the admitted position that stuffing work was done in the factory of the respondent-assessee under the supervision of the Excise Officers, which is at Mayapuri under the jurisdiction of the commissioner of Central Excise, Delhi-II, Range 26, Division-5. Thus, services rendered by the Officer are within his Range only. The same fell within the jurisdiction of the Central Excise Range officer who supervised the work. Chapter 13 of the C.B.E.&C's Customs Manual deals with "Merchant Overtime Fee", wherein it is provided that if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs area, overtime is levied even during the normal working hours. It was ....
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....r noticed that in Sigma Corporation (supra) the High Court order has not been challenged by the Revenue and thus have attained finality. Accordingly, the question of law is decided against the Revenue and in favour of the assessee. 3.2 Learned Counsel for the appellant further referred to the ruling of this Tribunal in the case of PML Industries Limited vs. Commissioner of Customs, Chandigarh -2015 (317) ELT 636 (Tri. Del.) where it has been held that the appellant EOU governed by 'cost recovery system' for rendering services by Customs (Fees for Rendering Services by Customs Officers) Regulation, 1998 i.e. MOT charges and not covered by Section 36 of the Customs Act, 1962 (cost recovery charges). Accordingly, it was held that as the appel....