On April 28, 2004, the POEA issued its Order finding LNS liable for nonissuance of receipt and misrepresentation. As to Sharikat, the POEA found no sufficient evidence to hold it liable for the violations charged.  The dispositive portion of the said Order reads:   WHEREFORE, premises considered, We find and so hold respondent LNS International liable for violation of Section 2(d) Rule 1, part VI of the 2002 POEA Rules and Regulations and the penalty of Four (4) months suspension or fine of P40,000.00 is hereby imposed, being its first offense and for violation of Section 2(e) Rule 1, part VI of the 2002 POEA Rules and Regulations, the penalty of Eight (8) months suspension or fine of P80,000.00 is hereby imposed, being its second offense. The charges against SHARIKAT AL SAIDI INTERNATIONAL MANPOWER are hereby dismissed for insufficiency of evidence.   SO ORDERED.[12]     Ruling of the Secretary of DOLE                 Only LNS filed its Appeal Memorandum with the DOLE.[13] Padua did not appeal from the said POEA Order absolving Sharikat from any liability.  Hence, the same is already deemed final as against Sharikat.     On December 16, 2004, the DOLE dismissed the appeal of petitioner and affirmed the ruling of the POEA.   The decretal portion of the Order reads:                   WHEREFORE, the Appeal, herein treated as Petition for Review, filed by L.N.S. International Manpower Services is herebyDISMISSED for lack of merit. The Order dated April 28, 2004 of the POEA Administrator, finding petitioner liable for violation of Section 2 (d) and (e), Rule I, Part VI of the POEA Rules and Regulations, and imposing upon it the penalty of suspension of license for a period of twelve (12) months or, in lieu thereof, the payment of fine in the amount of One Hundred Twenty Thousand Pesos (P120,000.00), is AFFIRMED.                   SO ORDERED.[14]               Petitioner moved for reconsideration, but the motion was denied for lack of merit in an Order dated May 12, 2005.[15]   Ruling of the Court of Appeals