2015 (10) TMI 1313

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..... e appellant is in appeal against the impugned order demanding establishment charges of Rs. 13,19,539/- 2. The facts of the case are that during the relevant period the appellant was working as 100% EOU. Initially staging of their Establishment Departmental Officers were posted on cost recovery basis. However, as per the Public Notice dated 10.06.1996 the appellant applied for removal of the offic .....

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..... permission effective from 03.07.1998 no departmental officer was posted in their factory for supervision. In these circumstances establishment charges are not payable by the appellant. Accordingly impugned order is required to be set aside. To support his contention he relied on the decision of this Tribunal in the case of Granada Footwear Pvt. Ltd. 2006 (204) E.L.T. 99 (Tri-Del) and Nath Brothers .....

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..... by the Adjudicating Authority while demanding establishment. But it is the fact on record that nobody was posted at appellant's site. 5. Heard the parties. Considered the submissions. 6. In this case the issue arises from the facts whether the appellant is liable to pay establishment charges for the posting of Departmental Officer in their unit when they were not posted at all or not. The is .....

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