TMI Blog2016 (6) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Final Eligibility Certificate; in view of the proposals from the fourth respondent, the third respondent would take necessary action regarding the Final Eligibility Certificate by following the due procedure of law as early as possible; and the petitioner’s representation would be disposed of within three months. As the petitioner’s entitlement under the Final Eligibility Certificate is only for deferment of tax, we see no reason to interfere with the impugned assessment order. It would suffice if respondent Nos.1 and 2 are directed not to take any coercive steps for recovery of the tax due, under the impugned assessment order, for a period of four (4) months from today. As the order of penalty was passed because of the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000. The petitioner claims to have paid deferred tax for the years 1999-2000 to 2001-2002 which fell due on 31.03.2014, 31.03.2015 and 31.03.2016 respectively. It is the petitioner s case that, because of statutory requirement, they shifted their manufacturing unit, at the fag end of the deferment period, under the bona fide belief that their eligibility under Target-2000 would not be affected in any manner. The petitioner claims to have submitted a representation to the third and fourth respondents on 23.04.2012 and would submit that the fourth respondent had in turn, by letter dated 26.04.2012, sought permission/ratification from the 3rd respondent for shifting of the unit; and there was no response thereto from the 3rd respondent. Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il, we had perforce to direct the third respondent to appear before this Court along with entire records. The third respondent is present before us today, and a counter affidavit has been filed on his behalf wherein it is stated that the fourth respondent had sent a letter to the third respondent informing him of all the facts with regards the present case including violation of condition No.5 of the Final Eligibility Certificate by the petitioner; the fourth respondent had proposed cancellation of the Final Eligibility Certificate; in view of the proposals from the fourth respondent, the third respondent would take necessary action regarding the Final Eligibility Certificate by following the due procedure of law as early as possible; and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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