CAR WORLD AUTOLINE Vs. COMMISSIONER OF CENTRAL EXCISE, COCHIN
SUPREME COURT OF INDIA
Car World Autoline
COMMISSIONER OF CENTRAL EXCISE, COCHIN
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(1.) The High Court has remanded the matter back to the Tribunal to reconsider the entitlement of the appellant to exemption in terms of clause (d) of the Notification dated 10-9-2004. Learned counsel for the appellant submits that while remanding the matter, the High Court has erroneously excluded the application of Clause (e) of the said notification. He urged that the appellant should be left free to urge that services rendered by the appellant qualify for exemption even in terms of Clause (e) of the notification.
(2.) Mr. Rajiv Nanda, learned counsel for the respondent contends that this Court could enlarge the scope of the remand so as to entitle the appellant to claim exemption even under Clause (e) of the notification. We see no reason to decline that limited prayer and dispose of the appeal enlarging the scope of remand. We accordingly allow this appeal but only in part and to the extent that while the Tribunal shall examine whether the appellant is entitled to exemption in terms of Clause (d) of the notification mentioned above, it shall not be prevented from examining the applicability of Clause (e) relied upon by the appellant nor shall the impugned order prevent the appellant from claiming exemption in terms of clause (e) of the notification. We hasten to add that we have not expressed any opinion as to the merits of the contentions that may be urged by the parties before the Tribunal. No costs.;
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