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TMI Blog2003 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... mpleting all the formalities, applied for grant of eligibility certificate under section 4-A of the Act. The Divisional Level Committee on May 27, 1994 granted the eligibility certificate to the applicant granting exemption from payment of tax for a period of 8 years with effect from October 16, 1993 to October 15, 2001 or to the extent of 125 per cent of the fixed capital investment. Thereafter, it appears, the applicant moved an application before the Divisional Level Committee that besides manufacturing flexible plastic film printed and laminated mark, the applicant is also manufacturing plastic/paper pouch; hence the eligibility certificate may be modified accordingly. The said application was considered by the Divisional Level Committe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 of the Divisional Level Committee. Feeling aggrieved the present revision has been filed. 5.. Heard Sri Bharat Ji Agrawal, Senior Advocate, assisted by Sri Piyush Agarwal on behalf of the applicant and Sri Bipin Kumar Pandey, Standing Counsel, on behalf of the Department. 6.. The Tribunal, in the impugned order, has observed that the Divisional Level Committee had no authority or jurisdiction to pass the order dated July 12, 2001 challenged in the appeal. This view has been taken on the ground that this was the second review application moved by the applicant and the second review application is not maintainable. The further observation is that the Divisional Level Committee committed gross impropriety and illegality in passing the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Divisional Level Committee has no power to cancel or amend the eligibility certificate already granted. Consequently there was absolutely no occasion for the Divisional Level Committee to pass the order dated March 16, 2000. The said order being totally without jurisdiction and having been passed in violation of principles of natural justice is liable to be ignored. However, the applicant was advised to file an application before the Divisional Level Committee to rectify this mistake by recalling the order dated March 16, 2000. The Divisional Level Committee on the application of the applicant has rectified its mistake and I do not find any illegality in the procedure adopted by the Divisional Level Committee in recalling the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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