1998 (1) TMI 492

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....ner is praying for quashment of annexure P13, eligibility certificate dated November 20, 1987, whereby certain modification has been effected in petitioner's earlier eligibility certificate, without giving any opportunity of hearing to it and with retrospective effect. 2.. At the outset, learned counsel for the petitioner submitted, that no amendment in the eligibility certificate with retrospe....

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....case, eligibility certificate was granted in favour of the petitioner on July 16, 1987 (annexure P11), granting the said eligibility certificate to the petitioner with effect from March 1, 1985 to February 28, 1987, on raw materials specified in the said certificate. Vide the impugned order, certain modification has been effected in the earlier eligibility certificate, withdrawing the benefits to ....

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.... hearing, learned counsel for the respondents, Shri Piyush Mathur, also tried to submit that before effecting the modification, petitioner was also granted an opportunity of hearing, but, has not filed any document in this regard. Respondents have also submitted with regard to the orders passed by sales tax authority in this regard. Petitioner has exhausted the remedy and no case for interference ....

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....e effect of expiry of the period of eligibility granted in favour of the parties and its cancellation with retrospective effect. 8.. Petitioner has also placed reliance on a judgment of this Court, reported in [1996] 103 STC 142 (Commissioner of Sales Tax v. Madhya Bharat Papers Ltd.) which also deals with regard to cancellation of the eligibility certificate pursuant to an action taken by the ....