TMI Blog2012 (8) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... n which eligibility certificate has been terminated is the change of opinion as to the eligibility of the petitioner to get the benefit. This course is clearly ultra vires the power conferred under clause 12 of the 2005 Order. The issue is debatable and as per opinion earlier formed by the Department, the petitioner was eligible. No subsequent development or suppression or misrepresentation by the petitioner has been pointed out. In these circumstances, the impugned orders cannot be sustained. W.P. allowed. - W.P. (C) Nos. 2153 of 2010, W.P. (C) Nos. 2603, 4133 of 2011 - - - Dated:- 23-8-2012 - GOEL A.K. C.J. AND UJJAL BHUYAN, J. For the Appellant : O.P. Bhati, T.C. Das, H.K. Bora and J. Bhati For the Respondents : Rakesh D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as allowed on February 6, 2009 on the ground that the petitioner was not given reasonable opportunity in the matter. Thereafter, order dated May 2, 2009 was passed on the ground that the activity of the petitioner could not be termed as manufacturing, which was a condition for the grant of concession. The petitioner challenged the order dated May 2, 2009 and also order dated February 14, 2011 passed by the Commissioner of Taxes, Assam. The petitioner has also challenged consequential assessment order. According to the petitioner, the process carried out by him amounts to manufacturing and, accordingly, entitlement and eligibility certificate having been issued, the same could not be withdrawn merely by change of opinion already formed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of such as SAE5 and SAE10 grades. This accomplished under a vacuum of 710 mm Hg to 720 mm Hg and a temperature of 1500 C to 3000 C is applied. The vapours of the fraction are routed through water cooled condenser and collected in receiver as fuel oil. (ii) The next second function of this process is to remove from the used oil, fraction of such as SAE20, SAE30 and SAE40 grades. This accomplished under a vacuum of 756 mm Hg to 759 mm Hg and a temperature of 3600 C is applied. The vapours of the fraction are routed through water cooled condenser and collected in receiver as raw base oil. (3) Clay treatment: The recovered raw base oil are transferred in bleaching vessel, mixed with clay in an agitator and processed under a vacuum of 700 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the opinion. Clause 12 of the Assam Industries (Tax Exemption for Pipeline Units) Order, 2005, which admittedly governs the issue, is as follows: 12. Termination of eligibility certificate as well as the certificate of entitlement for violation of or non-compliance with any of the conditions laid down in the order.-(1) Under this order, this eligibility certificate is granted to an industrial unit, which fulfils all eligibility conditions in terms of this order and this eligibility certificate for the purpose of certificate of entitlement to enable the industrial unit to enjoy the benefit of tax exemption in terms of this order. Violation of any condition of the eligibility or information on any of these conditions being found fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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