2005 (9) TMI 87

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..... fter called 'CEGAT') dated 9th March, 2000. 2. Briefly stated, facts are as follows : The Respondents are manufacturing, among others UPS systems. They availed benefit of Notification No. 46/81-C.E., dated 1st March, 1981. A show cause notice was issued to them on 22nd July, 1987. It was claimed that since they employed more than 10 persons, benefit of said Notification was not available to them .....

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..... this demand is based on inferences and surmises and is not sustainable. 4. Having examined the papers and having heard Counsel, we find that even in this appeal there is no challenge to the acceptance of Respondents defence to ESI and Provident Fund returns. Thus the only other material available is the statement prepared on basis of wages paid by the Respondents. We thus find that the Tribunal i .....

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