2007 (12) TMI 397

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....or 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 into three gas chamber stenters. The said le....

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....hey 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 chamber was not removed from the second st....

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.... 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 officers on the request made by the appellant as on ....