In Brief
Car World Autoline sought exemption from central excise duties under a 2004 Notification. The High Court had remanded the case to the Tribunal to consider exemption under Clause (d) only. The Supreme Court held that the remand scope should be enlarged to permit the appellant to also claim exemption under Clause (e). The Court allowed the appeal partly, directing that the Tribunal must examine the appellant's entitlement under both clauses without being restricted by the High Court's original remand order, while reserving all opinions on the merits of the claims.
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