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TMI Blog2014 (1) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... the outstanding amount prior to the date of cancellation or modification would be remitted unless the unit has not realized the tax from its customers. The aforesaid circular is binding on the authorities under the Act as noticed by a Constitution Bench of this Court in the case of Collector of Central Excise, Vadodra vs. Dhiren Chemical Industries [2001 (12) TMI 3 - SUPREME COURT OF INDIA] - State Government in exercise of its powers has issued a circular which, in our opinion, is binding on the assessing authority. If that is so even after cancellation of the eligibility certificate in the case of the respondent unit, the said unit can certainly claim remission from payment of tax provided it had not realized the same from its customers - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was clarified by the Tehsildar when he issued a certificate indicating that the respondent is situated in Ghaziabad Tehsil alone. 5. After obtaining an appropriate certificate from the Tehsildar, the respondent made a request before the Divisional Level Committee, who is the authority to grant exemption certificate from extending the certificate of exemption from a period of five years to six years. Taking note of the request so made, the Divisional Level Committee passed an order and also issued a certificate, exempting the respondent from payment of tax from five years to six years. 6. The assessee had produced the said certificate before the assessing authority while claiming the benefit of exemption from payment of tax for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed granting exemption to the industries situated in the Tehsil of Ghaziabad the exemption to the respondent would only be for a period of five years. However, the respondent after obtaining appropriate certificate from the Tehsildar had approached the Divisional Level Committee who in turn had granted an eligibility certificate extending the exemption from five years to six years. This order passed by the Divisional Level Committee was taken exception to by the Commissioner of Trade Tax and in his opinion the respondent had wrongly claimed exemption since the respondent is located in the Tehsil Ghaziabad. If the State Government had left it at this stage the assessee could not have sought for relief before any forum. But in order to allevia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion from trade tax under the exemption scheme which was in force upto 31.03.1990 and no act of forgery or cheating has been committed in obtaining the certificate or if no conditions of the certificate is violated, then even if the Commissioner has cancelled the certificate in exercise of his powers under Section 4A (3) of the Act, then also the outstanding amount prior to the date of cancellation or modification would be remitted unless the unit has not realized the tax from its customers. The aforesaid circular is binding on the authorities under the Act as noticed by a Constitution Bench of this Court in the case of Collector of Central Excise, Vadodra vs. Dhiren Chemical Industries, (2002) 2 SCC 127. 11. In the instant case, the Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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