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TMI Blog2013 (10) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... 22/2002-CE(NT) dated 04.06.2002, 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 CBEC'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. Thus none of the conditions for levy of MOT is satisfied - Following decision of CCE Vs. M/s. Sigma Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CBEC Excise Manual of supplementary instructions. A contrary view and in favour of Revenue, to the effect that MOT frequires to be remitted even where Central Excise Officers render the aforementioned services during working hours, was expressed in M/s. Naval Overseas Pvt. Ltd. Vs. CCE Ahmedabad - 2007 (218) ELT 673 (Tri. - Ahmd.) and in CCE Rajkot Vs. Reliance Industries Ltd. - 2009 (236) ELT 313 (Tri. - Ahmd.) in view of the extant conflict on interpretation of the same raft of operative legal regimes, the reference to this Larger Bench was occasioned and the issue falling for our consideration is whether one view or the other is legitimate, having regard to the relevant portions operative in the area. It now transpires that the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delineate the powers and authority of officers to declare such other premises which could be considered to prise "customs area"/"customs station". It is further contended on behalf of Revenue that the judgment of the Delhi High Court understood as having excluded levy of MOT fee contrary to the express, clear Regulation 2(c), (i), (ii) and clauses A, B, C, D thereof: read with the definition: working ours enumerated in clause (d). The contention in argument of the learned Departmental Representative and predicated on clause (i) and (ii) of clause (c) of Regulation 2 of the 1998 Regulations is that the liability to remit MOT referred to as customs fees in these regulations clearly arises in respect of performance of customs work by Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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