2013 (7) TMI 497

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..... EW DELHI], there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours - Revenue has challenged the said order of Tribunal in Delhi High Court and Court vide its order reported in 2013-TIOL-323-HC-DEL-CUS has held in the favor of Respondents – Decided in favor of Assessee. - Appeal No. 1135 of 2006-SM - - - Dated:- 9-7-2013 - Mr. S .....

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..... ise department i.e. 10 A.M. to 6 P.M. A Show Cause Notice dated 26.8.2004 demanding amount of Rs.1,48,827/- was issued to the respondent and after due process the case was adjudicated and confirmed against the respondent. The respondent filed an appeal before the Commissioner of Central Excise (Appeals) who vide the impugned order has allowed their appeal. 3. Heard both sides. 4. I find that t .....

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