ASHWANI KUMAR MISHRA,J. - (1.) This revision arises out of an order passed by the Tribunal dated 13th May, 2002, whereby benefit of exemption granted to assessee under Section 4-A of U.P. Trade Tax Act has been curtailed.
(2.) Facts which are relevant for the present purposes are that a new unit in the name of Sonal Food Products Private Limited is claimed to have been established for manufacturing Pan Masala. It applied for exemption under Section 4-A of U.P. Trade Tax Act. Such exemption was allowed for the period 28th March, 1990 to 27th March, 1996. A Special Investigation Team carried out surprise inspection of the unit on 11th May, 1994 and on the basis of report submitted by it, the exemption eligibility certificate itself was cancelled. This order, however, was set aside in appeal on the ground that it had been passed ex-parte. Pursuant to the remand, a fresh order has been passed against the assessee whereby the benefit of exemption has been restricted from 28th March 1990 to 11th May, 1994 only. This order has been affirmed by the Tribunal in appeal which is under challenge in this revision.
(3.) The order of the Tribunal records that although a new unit was set up in the name of M/s Sonal Food Products Pvt. Ltd. but such new entity had its registered office in the same premises from where an earlier concern in the name of Sonal Food Products was already operating. The new unit was found to be a sister concern. It was found that there were no machines installed in the new unit for manufacturing of Pan Masala nor any raw material was found on the spot. It was further found that in the premises of the earlier concern manufacturing of Pan Masala was going on. Upon examination of survey note and the findings returned thereupon, the Tribunal found that in fact no manufacturing of Pan Masala was being made from the new unit and that the eligibility certificate was being abused. With such findings the order of the Commissioner restricting the eligibility certificate only till 11th May, 1994 has been maintained.;