9911796707
TMI Blog2000 (3) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... Level Committee rejecting the application under section 4-A for grant of eligibility certificate was decided ex parte. The sole contention of Sri Bharat Ji Agrawal, learned Senior Counsel is that as many as seven grounds were taken in the order passed by the Divisional Level Committee for rejection of the application which were separately discussed by the revisionist in the memo of appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not possible to find out whether the machinery is new or old. The revisionist in the memo of appeal had specifically stated that the appellant never refused any inspection by the Industries Department. Besides this two detailed inquires and surveys were made by the trade tax authorities. The Tribunal ought to have recorded a finding of fact if the revisionist was responsible for non-inspecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd and should have given finding. The Tribunal has not at all applied its mind to the facts of the case and grounds taken by the appellant in its memo of appeal. The impugned order, therefore, cannot be sustained. The revision is allowed at the admission stage itself. The impugned order is set aside and the Tribunal is directed to decide the appeal considering each and every ground taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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