After the expiry of the period of exemption, the Deputy Excise and Taxation Commissioner Gurgaon , the 2nd appellant herein, while monitoring the production level of the respondent unit, numbericed that it was number maintaining the level of production of the preceding five years and, accordingly, initiated a proceeding against it on the foundation that it had violated the companyditions enumerated under Rule 28A 11 a i and was thereby liable to make full payment of tax exemption benefit already availed by it along with interest.
On an appeal being filed, the Commissioner of Industries accepted the same and remitted the matter to the High Level Screening Committee to revise the eligibility certificate allowing the benefit of sales tax exemption by inclusion of additional items.
Be it numbered, the assessee was granted the full benefit of exemption for the entire period.
However, the period of exemption remained unaltered.
