2016 (4) TMI 271

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..... ound in any manner whatsoever. It is found that in the show cause notice there was no allegation of misuse of eligibility certificate which was granted to the respondent. On the contrary, the case was sought to be made out that the eligibility certificate itself was granted wrongly, inasmuch as the Unit has installed a second hand Pouch Sealing Machine purchased from M/s. Gorakhpur Grah Udyog Kend .....

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..... Adv. And Mr. T. Mahipal,Adv. ORDER It is not in dispute that an eligibility certificate dated 14.02.1984 for tax exemption was granted to the respondent under Section 4A of the U.P. Trade Tax Act (hereinafter referred to as 'the Act'). Thereafter, a show cause notice was issued under Section 4A(3) of the Act alleging that the respondent had misutilised the said certificate. Sect .....

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..... h was granted to the respondent. On the contrary, the case was sought to be made out that the eligibility certificate itself was granted wrongly, inasmuch as the Unit has installed a second hand Pouch Sealing Machine purchased from M/s. Gorakhpur Grah Udyog Kendra, Gorakhpur. In these circumstances, we are of the opinion that the High Court has rightly held that this fact was known to the appellan .....

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