2004 (1) TMI 112

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.... under DEPB Scheme. They had exported certain consignments of Auto Parts during September, 1997 to September, 2002. The stuffing of goods in containers for the export was done in their factory itself under supervision of Central Excise officer having jurisdiction over the factory. Section 36 of the Customs Act read with Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 la....

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....ed order, sustained the demand of MOT charges to the extent of Rs. 3,37,900/-. The present appeal is against this demand. 2. Heard both the sides and considered their submissions. 3. It is not in dispute that the appellants are liable to pay MOT charges if the conditions for the levy exists. In the instant case, admittedly, the stuffing of goods had taken place in the appellants' factory com....