2016 (8) TMI 706 - SC - Central Excise

Enlargement of scope of remand - entitlement of appellant to claim exemption even under Clause (e) of Notification dated 10.09.2004 - Held that - 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. - Apex Court allowed the appeal

Summary

Issues involved:
1. Interpretation of clauses (d) and (e) of a notification dated 10.09.2004 for exemption eligibility.

Analysis:
The Supreme Court judgment dealt with the issue of entitlement to exemption under clauses (d) and (e) of a specific notification. The High Court had remanded the matter to the Tribunal to reconsider the appellant's entitlement to exemption under clause (d) of the notification. The appellant argued that the High Court erroneously excluded the application of clause (e) of the notification. The respondent's counsel, on the other hand, suggested that the Court could expand the scope of the remand to allow the appellant to claim exemption under clause (e) as well. The Court agreed with the respondent's limited prayer and disposed of the appeal by enlarging the scope of the remand. The Court clarified that the Tribunal should examine the appellant's entitlement under clause (d) but should also consider the applicability of clause (e) without any restrictions. It was emphasized that the Court did not express any opinion on the merits of the contentions to be presented before the Tribunal. No costs were awarded in this matter.

This judgment highlights the importance of a thorough examination of all relevant clauses in a notification to determine the eligibility for exemption. It also underscores the Court's role in ensuring that all aspects of the case are considered during the remand process. The Court's decision to allow the appellant to claim exemption under clause (e) showcases a fair and comprehensive approach to resolving the issue at hand. The judgment serves as a reminder of the need for a detailed analysis of legal provisions to ensure a just and equitable outcome for all parties involved.