TMI Blog2015 (10) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... ered 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r removal of the officers posted in their premises and permission was granted to the appellant to that extent and it was allowed that appellant can operate under self Removal Procedure from 03.07.1998. Thereafter, a show Cause Notice dated 02.06.2005 was issued to the appellant to demand establishment charges for the period 01.04.1999 to 31.12.2004. The appellant replied to the Show Cause Notice s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i-Del) and Nath Brothers Exim International Ltd. 2005 (190) E.L.T. 415 (Tri-Del). 4. On the other hand Ld. AR submits that the appellant were having two units and they have been granted permission for their unit located at A-30 Sector-7, Noida and not for the unit located at D-139-141 Hosiery Complex Phase-II Extn Noida. Therefore, both the lower authorities have rightly directed the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t posted at all or not. The issue has been answered by this Tribunal in the case of Granada Footwear Pvt. Ltd. and Nath Brothers Exim International Ltd. (Supra) 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 off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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