2013 (12) TMI 924

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..... for the Respondent. ORDER These appeals are stay application have been filed against the Commissioner (Appeals)'s order confirming the demand for Merchant Overtime from the appellant. The appellant are merchant exporters and they requisition for services of Central Excise Officers for supervision of in factory stuffing of containers exported out of India. If the containers containing the export .....

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..... application. 3. Since Section 35F is applicable only in respect of appeals against the decisions relating to duty demanded and penalty levied and since in this case the appeals filed against the Commissioner (Appeals)'s order are in respect of Merchant Overtime, not duty, the provisions of 35F are not applicable. Both the stay application therefore are dismissed as infructuous. The Registry .....

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