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2008 (9) TMI 892 - ALLAHABAD HIGH COURTGrant of eligibility Certificate - Held that:- 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 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, 2004, passed by the Trade Tax Tribunal in Appeal No. 77 of 2003 and remand the matter to the Trade Tax Tribunal for fresh decision, in view of the observations made hereinabove.
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