2007 (12) TMI 397

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.... Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is engaged in the processing of fabrics and during the relevant period, was working under the Compounded Levy Scheme. Vide their letter dt. 16-3-2000 addressed to the Commissioner, they applied for his permission to remove one chamber from two stenters and converting the same int....

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....en by him the renovation work is over and they have taken the work of removal of one chamber out of the stenter machine no. 1. The said letter is the basis for raising the demand in the present case. The Revenue's objection is that in the said letter appellant have themselves admitted that the work of removal of one chamber from stenter machine no. 1 has been completed, thereby indicating that the....

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....onversion of oil base heating chambers to gas chambers, took almost a period of one month. Merely because reference was made to only one stenter machine in the letter dt. 4-4-2000, is no ground for the Revenue to conclude that the second stenter machine was not converted into oil based chambers. Apart from the above, we also note that the said stenter machine was subsequently sealed by the officer....