TMI Blog1989 (8) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... rement was that production must start between March 31, 1978 and March 14, 1983. The Assistant Commissioner further held that the petitioner's application for grant of an eligibility certificate was made on June 8, 1983 whereas the last date for submission of such application was April 14, 1983. Lastly, the Assistant Commissioner held that the assessee maintained two sets of sale memos, one for coconut oil and the other for oil-cakes with identical serial numbers. The statute does not require separate serials to be kept for separate commodities. The Assistant Commissioner rejected the application for grant of an eligibility certificate on the aforesaid grounds. The assessee made a revision petition to the Additional Commissioner, Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries. Although the Assistant Commissioner pointed out that the petitioner keeps two separate serially numbered cash/credit memos for coconut oil and oil-cakes, the Additional Commissioner has not rejected the application for the petitioner on that ground. Moreover, if the petitioner keeps serially numbered cash/credit memos for sale of each item of goods manufactured in such industry, prima facie, it does not appear that the petitioner has committed any wrong. The requirement of the section is to issue serially numbered cash/credit memos for sales of goods manufactured in the new industry. The section in terms does not require the petitioner to keep only one set of serially numbered cash/credit memos for all the goods manufactured in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If that be the position, I fail to see how the petitioner can be denied eligibility certificate on the basis of delay in making the application. Admittedly, the petitioner was registered as a dealer on June 6, 1983 and the application for eligibility certificate was made on June 8, 1983. The petitioner clearly comes within the proviso to rule 3(66)(iv). Therefore, the petitioner's application should not have been dismissed by the Additional Commissioner on the ground that the application should have been made before such last date for filing such application fixed by the statute, that is, on or before April 14, 1983. The writ petition, therefore, must succeed. There will be an order as prayed in terms of prayers (b) and (c) of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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