9911796707
TMI Blog2008 (9) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... the same Divisional Level Committee, which has granted the earlier certificate, has the right to review its order, but if it is a case of fresh grant, then the authority to whom the jurisdiction is vested on the date of application shall have the right to entertain the same and it shall also be cleared after discussion on the nature of goods, for which the eligibility certificate was granted and has been asked to grant. The Tribunal shall also discuss the comparative specification of the goods. Under the circumstances, feel it appropriate to remand the matter to the Trade Tax Tribunal to consider it afresh after providing opportunity of hearing and pass a fresh order in the matter. Therefore, hereby set aside the order dated January 9, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect from April 21, 1998 to April 20, 2008 or till the maximum investment of Rs. 1,95,00,000 lasts, whichever was earlier. After receipt of the said eligibility certificate the revisionist moved a review application dated November 10, 2000 with the averments that the eligibility certificate has been granted in respect of the additional fixed capital investment treating it as an expansion, while the goods which are being manufactured are being of different nature; hence the eligibility certificate should have been granted treating it as a case of diversification, upon which a report was called by the Joint Director of Industries, Faizabad from the Department and a survey was also made by the Assistant Commissioner, Trade Tax, Barabanki. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vested only with the Commissioner of Trade Tax, though the same is not applicable in the present case. It has further been submitted that the Trade Tax Tribunal has committed an error in holding that in respect of the eligibility certificate having been granted on October 16, 2000, the revisionist has not taken any step for a period of two years by completely overlooking the fact that the revisionist/applicant has filed the application within one month from the date of receipt of the order and had been regularly pursuing this matter. On merit also it has been submitted that there is no dispute that the goods which were being produced earlier by the applicant were entirely different goods and what are being produced with effect from Februar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of information of such rejection. The said committee after examining the relevant records and after giving a reasonable opportunity to the unit of being heard, shall decide the review application. In the light of the aforesaid provisions he submitted that the application for review was permissible on the event of rejection of the application, whereas in the present case the application was allowed by granting eligibility certificate. However, by producing the goods of diversification the revisionist further submitted an application before the same committee for granting eligibility certificate for exemption under section 4A, whereas on that date the Divisional Level Committee has lost its authority to grant such certificate, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods, which were produced under the first eligibility certificate and the goods which were required to be produced after the permission of diversification. To ascertain as to whether the nature of goods produced and are to be produced is the same or different, it is necessary to discuss the articles as the revisionist has set up that earlier in the first eligibility certificate he was producing non-edible oil, i.e., the rice-bran oil and after diversification he started production of edible oils, which are all together different from the earlier goods produced by it. So far as the exercise of power by the Divisional Level Committee is concerned, if it is a case of review then no doubt under rule 25(3)(c) the same Divisional Level Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
