2018 (9) TMI 131

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.... Per Rachna Gupta: Impugned appeal is directed against the order of Commissioner, Bhopal dated 15.7.2014. 2. The factual matrix relevant for the purpose is that the appellant is manufacturer of parts of motors, transformers and locomotive. During the audit, the department alleged that the appellant is receiving services of 'goods transport agency' for transportation of goods by road and have mad....

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....asic fact that appellant has a staff of less than 10 workers, hence the appellant, a proprietary firm, is not covered under the Factories Act. It is further impressed upon that the demand for the subsequent period on identical observations has already been given up by the same adjudicating authority. The order under challenge is therefore, prayed to be set aside and appeal be allowed. 5. Learned ....