receipt. Also assailed is the CA Resolution dated September 12, 2007[5] which denied the motion for reconsideration.   Factual Antecedents               On January 6, 2003, respondent Armando C. Padua, Jr. (Padua) filed a Sworn Statement[6] before the Adjudication Office of the POEA against LNS and Sharikat Al Saedi International Manpower (Sharikat) for violation of Section 2(b), (d), and (e) of Rule I, Part VI of the 2002 POEA Rules and Regulations Governing the Recruitment and Employment of Land-based Overseas Workers which provides:    Section 2.  Grounds for imposition of administrative sanctions:   xxxx                         b. Charging or accepting directly or indirectly any amount greater than that of specified in the schedule of allowable fees prescribed by the Secretary, or making a worker pay any amount greater than that actually received by him as a loan or advance;             xxxx   d. Collecting any fee from a worker without issuing the appropriate receipt clearly showing the amount paid and the purpose for which payment was made;   e. Engaging in act/s of misrepresentation in connection with recruitment and placement of workers, such as furnishing or publishing any false notice, information or document in relation to recruitment or employment;      xxxx   Padua alleged that on July 12, 2002, he applied as auto electrician with petitioner LNS and was assured of a job in Saudi Arabia.  He paid LNS the amounts of P15,000.00 as processing fees, P6,000.00 for medical expenses, and P1,000.00 for trade test, but he was not issued the corresponding receipts.  He further alleged that he signed an employment contract with LNS as a body builder with a monthly salary of US$370.00.    Padua further alleged that it was another agency, Sharikat, which processed his papers and eventually deployed him onSeptember 29, 2002 to Saudi Arabia.  However,