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TMI Blog2015 (2) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... icant filed this application for early hearing of the appeal. Ld.Advocate on behalf of the applicant submits that the issue involved in this case is covered by the decision of Hon'ble Delhi High Court which was followed by the Larger Bench of this Tribunal. 2. After hearing the matter at length, we find that the appeal may be decided at the stage of early hearing application. Ld.Authorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their factory/ware house. We find that the Hon'ble Delhi High Court in the case of CCE Vs Sigma Corporation Ltd 2013 (293) ELT 649 (Del.), held that no fee is payable on the stuffing work done in the factory of the assessee under the supervision of jurisdictional Central Excise Officers during working hours only. The relevant portion of the said decision is reproduced below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho supervised the work. Chapter 13 of the C.B.E. & C.s Customs Manual deals with Merchant Overtime Fee wherein it is provided that if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs area, overtime is levied even during the normal working hours. 9. In the present? case, none ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 powers under Sections 157 and 158 of the Customs Act, 1962 read with para 1.2, part II, Chapter 18 of the C.B.E. & C. Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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