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TMI Blog2004 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ted certain consignments of Auto Parts during September, 1997 to September, 2002. The stuffing of goods in containers for the export was done in their factory itself under supervision of Central Excise officer having jurisdiction over the factory. Section 36 of the Customs Act read with Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 laid down inter alia that where expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MOT charges to the extent of Rs. 3,37,900/-. The present appeal is against this demand. 2. Heard both the sides and considered their submissions. 3. It is not in dispute that the appellants are liable to pay MOT charges if the conditions for the levy exists. In the instant case, admittedly, the stuffing of goods had taken place in the appellants' factory coming within the jurisdiction of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , within his normal place of work. As regards the time of work, it appears, the party had specifically pleaded before the Commissioner (Appeals) that the work was carried out on working days during working hours only. This pleading has not been rebutted by the lower appellate authority. Hence it has to be held that the stuffing work was carried out during the working hours on working days only. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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