No Merchant over time charges Leviable for Services provided by Central Excise Officer during office hours: Gujarat HC [Read order]

The bench observed that the respondent's demand for MOT charges is not supported by any statutory provision or administrative instruction
Central Excise Officer - Gujarat HC - Gujarat highcourt - Central Excise - Services - Office Hours - MOT - Merchant Overtime - regular office hours - taxscan

The Gujarat High Court has ruled that MOT (Merchant Overtime) charges are not applicable for services provided by Central Excise Officers during regular office hours. The court observed that such charges could only be levied for services performed outside of normal working hours, providing relief to the export-oriented unit, which was being asked to pay…

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