Merchant Overtime Fee: Not for services by Central Excise officers: Gujarat HC

Naval Overseas Pvt Ltd Vs Commissioner of Central Excise ahmedabad-I (Gujarat High Court)

In a significant ruling, the Gujarat High Court determined that Merchant Overtime (MOT) charges cannot be levied for services rendered by Central Excise officers during regular office hours. This decision came in the case of Naval Overseas Pvt Ltd vs. Commissioner of Central Excise, Ahmedabad-I. The court’s judgment addresses the legality of MOT charges and provides clarity on the application of these fees under specific circumstances, impacting businesses operating under the Central Exc

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