9911796707
TMI Blog2013 (10) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... different Division Benches of this Tribunal. In M/s. Sigma Corporation India Pvt. Ltd. Vs. CCE New Delhi - 2004 (165) ELT 168 (Tri. - Del.); in CCE Jaipur-1 Vs. Flair Filtration (P) Ltd. - 2007 (209) ELT 475 (Tri. - Del.); and in M/s. Rajasthan Textile Mills Vs. CCE Jaipur-1 -2007 (216) ELT 380 (Tri. - Del.), this Tribunal took the view that there is no requirement for payment of Merchant Overtime Charges (MOT) towards services rendered by Central Excise Officers during working hours, in respect of services pertaining to supervision of boarding of goods exported through containers, i.e. levy of fees the under Customs (fees for rendering services by Customs Officers) Regulations, 1998, these Regulations having been issued in exercise of pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt referred to the fact that overtime fee is collected under Customs Act, 1962 read with the 1998 Regulation; referred to Notification No.14/2002-CE (NT) dated 08.03.02, as amended by Notification No.22/2002-CE (NT) dated 04.06.02 (issued by the CBEC) and concluded that where an Excise Officer (who is a deemed Customs Officer) provides supervisory services/functions at the factory of an assessee within the jurisdiction of such Excise Officers, the services are rendered within the range of such officer and since admittedly these functions were executed during normal working hours. 4. It is strenuously contended on behalf of Revenue that the judgment of the Delhi High Court need not be followed, since there is no analysis of provisions of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court has referred to the 1998 Regulations. The conclusions recorded by the Delhi High Court cannot therefore be considered per incuriam. When a pronouncement on an issue directly falling our consideration is covered by a judgment of High Court, and there is no contrary principle emanating from the decision of any other High Court, principles of law and of hierarchical discipline enjoins that the principle delineated by the judgment of High Court should be followed. To hold otherwise would introduce an element of uncertainty and normative incoherence. 7. On the aforesaid analysis, in view of the decision of the High Court of Delhi in CCE Vs. M/s. Sigma Corporation India Pvt. Ltd., the issue referred for consideration by this Larger B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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