9911796707
TMI Blog2007 (12) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... free to not to avail services and not to pay the prescribed fees - Prescribing fees for rendering optional services by the Government authorities is an accepted norm - appeal allowed - decided in favor of Revenue. - E/404-406/2007 - A/3122-3124/2007-WZB/AHD - Dated:- 10-12-2007 - Shri M. Veeraiyan, J. REPRESENTED BY : Dr. Manoj Kumar Rajak, SDR, for the Appellant. Shri J.C. Patel, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned Advocate for the respondent submits that supervision of container stuffing by Central Excise Officers at normal place of work and services provided within normal working hours need not be subject to MOT charges and relies on the decisions of the Tribunal in the case of C.C.E., Jaipur-I v. Flair Filtration (P) Ltd. - 2007 (209) E.L.T. 475 (Tri-Del.) and in the case of Rajasthan Textile M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods by the officers, let export order has to be given and then only the consignment can be allowed for shipment. 7. Coming to the present case, no such restrictions are placed on the clearances of 100% EOU. They are free to receive the imported materials duly examined from the gate way port and they are also free to export any consignment without examination at their factory by centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the requirement of posting officer on cost recovery basis, option has been given to the assessees by circular No. 31/2003-Cus. dated 7-4-2003, where the customs work will be done subject to payment of MOT. Since this is not a normally assigned work of the jurisdictional central excise officers, the condition of payment of MOT has been prescribed even during the working hours of the central excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the services which have been rendered at the option of the appellant. 6. In the decisions relied by the ld. Advocate the fact of the examination of cargo being optional service appears to have not been placed before the Tribunal. Prescribing fees for rendering optional services by the Government authorities is an accepted norm. Following the ratio of the decision in the case of Naval Overs ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
