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2015 (10) TMI 1313 - CESTAT NEW DELHIDemand of establishment charges - 100% EOU - Held that:- 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 issue has been answered by this Tribunal in the case of Granada Footwear Pvt. Ltd. [2006 (5) TMI 38 - CESTAT, NEW DELHI] and Nath Brothers Exim International Ltd. (2005 (6) TMI 141 - CESTAT, NEW DELHI) wherein this Tribunal held that when no officer has been posted in the unit of appellant no establishment charges is payable by the appellant. Therefore, following the precedent decisions of this Tribunal I hold that as no departmental officer was posted in the factory premises of appellant for supervision, establishment charges are not payable. - Impugned order is set aside - Decided in favour of assessee.
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