TMI Blog2000 (3) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Standing Counsel. 2.. Appeal against order passed by the Divisional Level Committee rejecting the application under section 4-A for grant of eligibility certificate was decided ex parte. The sole contention of Sri Bharat Ji Agrawal, learned Senior Counsel is that as many as seven grounds were taken in the order passed by the Divisional Level Committee for rejection of the application which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spected by the Zila Udyog Kendra and in the absence of such inspection it is not possible to find out whether the machinery is new or old. The revisionist in the memo of appeal had specifically stated that the appellant never refused any inspection by the Industries Department. Besides this two detailed inquires and surveys were made by the trade tax authorities. The Tribunal ought to have recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of facility. The Tribunal ought to have considered each and every ground and should have given finding. The Tribunal has not at all applied its mind to the facts of the case and grounds taken by the appellant in its memo of appeal. The impugned order, therefore, cannot be sustained. The revision is allowed at the admission stage itself. The impugned order is set aside and the Tribunal is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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