GANGA KISAN SAHKARI CHINI MILLS LTD. Vs. CCE

JUDGEMENT

(1.) NONE is present for the appellant nor there is any application for adjournment.

(2.) THE appeal is against the refund claim of Rs. 6,05,698/ -. The appellant relying upon Circular No. 709/25/2003 -CX dated 23rd April, 2003 pleaded before the department that no overtime charges shall be payable for the supervision outside the factory but the money paid on such account shall be refundable. Learned adjudicating authority examined the claim of the appellant and viewed that circular was issued on 23.04.2003 while the overtime charges were paid by the appellants for the financial year 2002 -03 when -CX., dated 1.1.2002 was in force. Hence, the appellant was required to pay overtime charges.

(3.) HEARD learned D.R. and also gone through the record including the circular as well as decision cited by learned D.R.