In Brief
Car World Autoline challenged a High Court remand order that restricted the Tribunal's re-examination to only Clause (d) of a 2004 excise notification. The appellant argued it should also be free to claim exemption under Clause (e). The Supreme Court allowed the appeal in part, enlarging the scope of remand to permit the Tribunal to examine both clauses. While the Tribunal must consider Clause (d) as originally mandated, it is not prevented from examining Clause (e) or the appellant from claiming exemption under that alternative provision. The Court expressed no opinion on the substantive merits of either claim.
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