HINDUSTAN GUM & CHEMICALS LTD. Vs. CCE

JUDGEMENT

(1.) THE applicant 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 Representative for the Revenue fairly submits that the appeal should not be decided at the stage of hearing of early hearing application as per the instructions issued by the Board.

(3.) ON perusal of the impugned order, we find that the issue involved in this case is as to whether the applicant is required to pay the MOT charges (Merchant Overtime Tax) for the services rendered by the Departmental Officers (as Customs Officers) during office hours for any Customs examination/work is being done in their factory/ware house. We find that the Hon'ble Delhi High Court in the case of CCE v. 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: