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TMI Blog2014 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... one to facilitate small EOUs and reduce their cost of operation. Normally, the EOUs which work under a customs bond outside the places where Custom Houses are located and customs officers are posted, have to bear the cost recovery charges for posting one or more officers specially to look after the work relating to EOUs. The small EOUs do not have sufficient work and bearing such charges would become costly. Hence, the circular gives a beneficial option to enable such EOUs for requiring the services of officers for a limited period of time on MOT. As such, the provisions of this circular could neither be held to be perverse or in any way contravening the provisions of the parent Act. As regards the MOT charges, the same are required to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs during office hours. In respect of Appeal Nos. E/750 7510/2010, the original authority had decided that no MOT is payable for supervision on export undertaken during office hours. However, the first appellate authority has reversed the decision of the original authority leading to these appeals before the Tribunal. In the case of Appeal No. E/153/2011, the original authority had himself held that MOT is payable for supervision of export work during office hours and the same has been confirmed by the lower appellate authority leading to this appeal before the Tribunal. 3. The learned counsel appearing for the appellants fairly states that there are some decisions of the Tribunal holding that MOT is payable for export supervision done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ches and none of them have a binding effect on another Bench. As far as the Board's Circular dated 7-4-2003 is concerned, it merely refers to an earlier Circular dated 2-1-2000 and states that EOUs would be given an option of either using the services of Customs/Central Excise officers on payment of cost recovery charges or on payment of MOT. This provision of providing an option appears to have been done to facilitate small EOUs and reduce their cost of operation. Normally, the EOUs which work under a customs bond outside the places where Custom Houses are located and customs officers are posted, have to bear the cost recovery charges for posting one or more officers specially to look after the work relating to EOUs. The small EOUs do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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