2014 (12) TMI 76

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..... tral Excise Act, 1944 and hence revision application is filed beyond jurisdiction and not maintainable under Section 35EE of the Central Excise Act, 1944. The applicant is required to file appeal before Hon’ble CESTAT - Decided against assessee. - 195/285/2012-RA-Cx - 1372/2013-Cx - Dated:- 18-11-2013 - Shri D.P. Singh, Joint Secretary Shri Subhash Taori, Assistant Manager (Excise), for th .....

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..... officers. The applicant filed a refund claim of ₹ 57,560/- on the ground that they have paid MOT of this amount for normal working hours during Apr., 2010 to Sept., 2010. A show cause notice dated 14-2-2011 was issued to the applicant proposing to reject the refund claim in terms of Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998. The matter was adjudicated vide i .....

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..... t, the applicant is not sure and requested to decide revision application as per law. Nobody attended hearing on behalf of respondent department. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. Government observes that issue involved in this case is filing of refund of amount paid as merchant overtime charg .....

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