9911796707
TMI Blog2007 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... l by the assessees no. E/141/06, in brief, are as follows :- (a) The appellant is a 100% EOU; they were not having any officer posted on cost recovery basis; they availed the services of jurisdictional Central Excise officers for examination/verification of the seal of the consignments imported though the Gate away ports and also for examining and sealing their export goods in the containers within the factory premises; they were paying Merchant Over Time (MOT) whenever the officers have come to attend to this type of work outside their office hours. (b) The Original Authority after issuing show cause notice, confirmed demand of a sum of Rs. 41,550/- for the period 1-4-2004 to 31-1-2005. The demand was confirmed in pursuance of Section 36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of examination or other such work is undertaken by the customs officers beyond the normal working hours; in the case of 100% EOU, the units are working under self-clearance procedure and the officers are not normally expected to visit the units; the visit by the officers is to provide only service which is at the option of the units and such services are subject to payment of prescribed fees. 6. I have carefully considered the submissions from both sides. The provisions of Section 36 should be seen in proper perspective. In the port area, as of now, there is no concept of self-examination, self-clearance and the goods are necessarily subject to examination by the officers. Only on out of charge being given by the officers, the imported go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce this is not a normally assigned work of the jurisdictional central excise officers, the condition of payment of MOT has been prescribed even during the working hours of the Central Excise officers working as customs officers. The Central Excise officer as of now is required to be in his office and may visit the factory only whenever it is required. If fact, there are restrictions about Central Excise officers visiting the unit without the specific and written permission of senior officers as in the case of small scale units. The order of the Tribunal in the case of Sigma Corporation (I) Ltd. cited supra has been taken on the grounds that certain pleading has not been rebutted by the lower appellate authority. I find the facts of the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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