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TMI Blog2010 (8) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-SM(BR)(PB) - Dated:- 9-8-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY : None, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. [Order]. None is present for the appellant nor there is any application for adjournment. 2. The appeal is against the refund claim of Rs. 6,05,698/-. The appellant relying upon Circular No. 709/25/2003-CX., dated 23rd April, 2003 pleaded before the department that no overtime charges shall be payable for the supervision outside the factory but the money paid on such account shall be refundable. Learned adjudicating authority examined the claim of the appellant and viewed that circular was issued on 23-4-2003 while the overtime charges were paid by the appellants for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime charges are no longer warranted. While expressing such view, this circular imposed an obligation upon the Commissioner to prescribe any other condition that he deems fit for the safeguard of the revenue in the cases where permission is granted for storage of non-dutiable goods outside factory. The vision of the government and the policy issued is very clear that there was no physical supervision warranted on non-duty paid goods to be compensated by overtime charges. Therefore, the policy decision should not bring the appellant to fasten liability. 6. The decision relied upon by the learned D.R. in the case of Reliance Industries Ltd. (supra) is in respect of customs issue on physical supervision required in the case of stocking of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of serious injury to domestic production of goods of any description; (k) the protection of human, animal or plant life or health; (l) the protection of national treasures of artistic, historic or archaeological value; (m) the conservation of exhaustible natural resources; (n) the protection of patents, trade marks and copyrights; (o) the prevention of deceptive practices; (p) the carrying on of foreign trade in any goods by the State, or by a Corporation owned or controlled by the State to the exclusion, complete or partial, of citizens ofIndia; (q) the fulfilment of obligations under the Charter of the United Nations for the maintenance of international peace and security; (r) the imple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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