Case Law Details
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 Excise framework.
Case Background
The appellant, Naval Overseas Pvt Ltd, a 100% Export-Oriented Unit (EOU) engaged in the manufacture and export of excisable goods, challenged the order passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The Tribunal had dismissed the appellant’s appeal against the levy and recovery of MOT charges for using the services of Central Excise officers during office hours.
Substantial Questions of Law
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