2013 (3) TMI 384

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..... ssessee's case for cancellation of the eligibility certificate after the expiry of eligibility certificate. Thus the cancellation certificate was issued when the eligibility period had already expired. Thus, it is well settled legal position that no cancellation certificate can be issued after the expiry of the eligibility certificate is over. - Trade Tax Revision No. - 39 of 1989 - - - Dat .....

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..... ssee on the ground that the old machines for the new unit were used. Being aggrieved, the assessee has filed an appeal before the Tribunal, who has allowed the claim of the assessee and set aside the impugned order. Not being satisfied, the department has filed the present revision. With this background, heard Sri Sanjeev Shankdhar, learned Standing Counsel for the department. None appeared for .....

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