TMI Blog2003 (5) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of eligibility certificate under section 4-A of the Act on account of expansion and diversification of the unit undertaken by it. The facts are not in dispute. The date of first production of the unit under diversification is July 31, 2001. The unit applied for grant of eligibility certificate in pursuance of the notification dated December 22, 2001. Under the said notification it is provided that in respect of any goods manufactured in the unit, which has undertaken diversification and the date of production of the goods are different from those manufactured earlier, such unit falls on or before March 31, 2000, the unit will be entitled for eligibility certificate. The application under section 4-A of the Act was rejected by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application for grant of eligibility certificate. The Tribunal took a view that the subsequent notification which was not in existence at the time of passing of the impugned order and at the time of filing of appeal, could not provide a valid ground to set aside the order of the Divisional Level Committee. 5.. Challenging the order of the Tribunal this revision has been filed. 6.. I have heard Sri Bharat Ji Agrawal, Senior Advocate, assisted by Sri Piyush Agarwal, learned counsel for the applicant and Sri Bipin Kumar Pandey, learned Standing Counsel for the department. 7.. Section 10 of the said Act deals with the appellate power of the Tribunal. Under sub-section (2) of section 10 of the Act any person aggrieved by an order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Divisional Level Committee. In the famous case reported in AIR 1941 FC 5 (Lachmeshwar Prasad Shukul v. Keshwar Lal Chaudhuri) it has been held that hearing of an appeal under the procedural law of India is in the nature of re-hearing and therefore, in moulding the relief to be granted in a case on appeal, the appellate Court is entitled to take into account even facts and events which have come into existence after the decree appealed against. Consequently, the appellate court is competent to take into account legislative changes since the decision in appeal was given and its powers are not confined only to see whether the lower court's decision was correct according to the law as it stood at the time when its decision was given. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts in this country have in numerous cases recognised that in moulding the relief to be granted in a case on appeal, the court of appeal is entitled to take into account even facts and events which have come into existence after the decree appealed against." 9.. The aforesaid view has been reiterated by Supreme Court in AIR 1981 SC 1113 (M.M. Quasim v. Manohar Lal Sharma), AIR 1334 (Dosabai v. Mathuradas Govind Das). 10. In (2002) 1 JT 254 SC (Om Prakash Gupta v. Ranbir B. Goyal), it has been held that no doubt Courts "can" and "sometimes" must take notice of subsequent events but that is done merely 'interparties" to shorten litigation but not to give a defendant an advantage because a third party has acquired the right and title of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the High Court is giving effect to legislative intents and does no more what must be deemed to be necessarily implicit in the question referred by the Tribunal. In [1999] 115 STC 572 (All.); 1999 UPTC 7 (Chandel Rice Mills Private Limited v. State of U.P.), it was held that subsequent developments during the pendency of writ petition can be taken into consideration for granting relief. This was the case under section 4-A of the Act. This Court has placed reliance on the earlier judgment of this Court reported in (1993) (II) LCD 867 (Mahabir Prasad v. Sixth Additional District Judge, Gonda), the Court held that changed circumstances and subsequent developments entitled the petitioner for the relief. 15.. The notification being beneficial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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