2007 (2) TMI 564

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..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. After hearing both the sides we find that the appellants, who was working under Compounded Levy Scheme applied for closer of one stenter for the period 17-12-99 to 23-12-99. The said stenter was closed by the proper officer on 17-12-99 and was opened on 24-12-99. However, the appellants factory was also visited by the officers on 2 .....

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..... es we find that the lower authorities has not disputed the fact that the appellants had made an application for sealing of stenter in question. The same was sealed by the proper officer vide "bottle seal No. 006794 during 17-12-99 to 23-12-99 and opened on 24-12-99. It is not understood that when the stenter was sealed in accordance with the provisions of law and the authorities below are not exp .....

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