2010 (2) TMI 1098

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....ling Company Limited v. Commissioner of Trade Tax [1999] 115 STC 530, the manner in which power under section 4A(3) of the Act has been exercised could be said to be valid and within competence? (ii) Whether all the material facts and reports being already available prior to the issuance of the eligibility certificate and there being no allegation that old machinery was used? (iii) Whether a technical report to the fact that the products, namely, billets and ingots are not same or they differ in properties as well as in end use, duly supported by nonetheless Indian Institute of Technology, Kanpur and Harcourt Butler Technological Institute, Kanpur may be overlooked by a non-technical person, as has been done by the learned Commissione....

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.... Three reasons were assigned for cancellation of the certificates: "(i) Old furnace was used in the factory in the shape of feeder till June 28, 1997. (ii) Billets manufactured under diversification scheme were used for production of rolled products on job work basis through M/s. R. H.L. Profiles Ltd. (iii) Prior to diversification also, billets manufactured in the old units were being used for production of rolled products on job-work basis through M/s. R.H.L. Profiles Ltd." It has been mainly argued by the learned counsel for the assessee that the powers of the Commissioner are exercisable under section 4A(3) of the Act at par with the provisions of section 22 of the Act and the jurisdiction under this provision is limited to ....