HINDUSTAN GUM & CHEMICALS LTD. Vs. CCE
LAWS(CE)-2015-1-77
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 16,2015

Hindustan Gum And Chemicals Ltd. Appellant
VERSUS
CCE Respondents


Referred Judgements :-

CCE RAJKOT V. RELIANCE INDUSTRIES LTD. [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE VS. SIGMA CORPORATION INDIA PVT LTD [REFERRED TO]


JUDGEMENT

P.K. Das, Member (J) - (1.)THE applicant filed this application for early hearing of the appeal. Ld. Advocate on behalf of the applicant submits that the issue involved in this case is covered by the decision of Hon'ble Delhi High Court which was followed by the Larger Bench of this Tribunal.
(2.)AFTER hearing the matter at length, we find that the appeal may be decided at the stage of early hearing application. Ld. Authorised Representative for the Revenue fairly submits that the appeal should not be decided at the stage of hearing of early hearing application as per the instructions issued by the Board.
After hearing both the sides and on perusal of the records, we find that the issue is covered by the decision of High Court and Larger Bench of the Tribunal, which is not seriously disputed by the ld. Authorised Representative. In view of that, we take up the appeal for hearing.

(3.)ON perusal of the impugned order, we find that the issue involved in this case is as to whether the applicant is required to pay the MOT charges (Merchant Overtime Tax) for the services rendered by the Departmental Officers (as Customs Officers) during office hours for any Customs examination/work is being done in their factory/ware house. We find that the Hon'ble Delhi High Court in the case of CCE v. Sigma Corporation Ltd. : 2013 (293) ELT 649 (Del.), held that no fee is payable on the stuffing work done in the factory of the assessee under the supervision of jurisdictional Central Excise Officers during working hours only. The relevant portion of the said decision is reproduced below:
"8. In the present? case, it is an admitted position that stuffing work was done in the factory of respondent under the supervision of jurisdictional Central Range Officer during working hours only. The place of working/supervision was at the factory of the respondent which is at Mayapuri, Learned counsel for the respondent has pointed out that as per Notification No. , dated 8 -3 -2002 as amended by Notification No. , dated 4 -6 -2002, the jurisdiction of Delhi -II, Range 26 of Central Excise Division -V includes Mayapuri Indl. Area Ph. -II where the factory of respondent is located, the services were rendered by the officer 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.

9. In the present? case, none of the conditions for levy of MOT is satisfied.

10. Accordingly,? we answer the substantial question of law in the affirmative. The appeal is accordingly dismissed with no order as to costs."

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