2009 (3) TMI 768

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..... [Order]. The learned DR submits that the respondent was allowed to operate on Compounding Levy Scheme in respect of Seven Embroidery machines in two shifts. But the respondent violated the terms of such Scheme and operated for more than two shifts. The documents recovered from the security officer of the respondent from their factory premises established that there was manufacturing act .....

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..... note book recovered in the course of investigation does not establish the allegation. There was nothing clandestine removal of the goods found by the authorities. There was no evidence that third shift was running after 2 AM. The authorities, only on surmise made the adjudication against the respondent. All along respondent operated in two shifts and within the purview of order of compounding. A r .....

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..... e machine over and above two shifts. The compounding levy scheme has been based on an assessment of given situation and capacity. In this case, the levy was subject matter on shift basis and that too respondent having 7 machines. The post-investigation was not witnessed by any demonstration beyond 2 AM to establish that the machines were used beyond 2 AM. Had there been one occasion noticed, Reven .....

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