2013 (12) TMI 924

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..... e in respect of Merchant Overtime, not duty, the provisions of 35F are not applicable - Both the stay application dismissed as infructuous – Decided against Assessee. - E/3985 & 3989/2012-SM - Stay Order Nos. 56422-56423/2013-SM(BR)(PB) - Dated:- 22-2-2013 - Shri Rakesh Kumar, J. Shri Shikhar Vyas, Advocate, for the Appellant. Shri S.K. Panda, AR, for the Respondent. ORDER These .....

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..... y more than one ARE-I, the Department sought recovery of MOT separately for each. ARE-I, even if the goods covered under different ARE-I, were stuffed during the same time period, while accordingly to Appellant, the MOT can be charged only for the time period, for which the services of supervision had been availed. 2. Heard both the sides in respect of stay application. 3. Since Section 35F is .....

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