TaxTMI 
TaxTMI 
2010 (12) TMI 1088
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....ioner is that it is engaged in manufacture of food colour, flavours, lake colours, carnal, etc. It was granted eligibility certificate on November 24, 1999 for exempting the applicant from payment of tax for seven years from April 12, 1999 to April 11, 2006. Before expiry of the said period, General Manager, District Industries Centre vide letter dated December 7, 2005 issued a show-cause notice to the petitioner as to why the eligibility certificate may not be cancelled as unit of the petitioner was lying closed and the machinery had been shifted to Himachal Pradesh in violation of conditions subject to which tax exemption was granted. After due consideration of the stand of the petitioner, the impugned order of cancellation of eligibility....
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....il 12, 1999 to April 11, 2006 from first day of its validity as per provision of rule 28B(10)(a)(ii) of the HGST Rules, 1975. Therefore, the eligibility certificate issued vide this office memo No. DIC/BHD/STE/3413 dated November 25, 1999 is hereby withdrawn from the first day of its validity." Appeal against the said order was dismissed on May 6, 2008 with the following observations : "Shri Tarun Sharma, advocate and Sh. Bam Dev Bhardwaj, Director appeared before the committee on behalf of the industrial unit. They were heard. The eligibility certificate of the unit was withdrawn by the LLSC in its meeting held on April 5, 2006 on the report of DETC, Jhajjar that the unit discontinued its business activities from the year 2004 and the m....