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        Central Excise

        2016 (11) TMI 1519 - AT - Central Excise

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        Limited remand scope bars new objections to deny small scale industry exemption based on a fresh monogram ground. A remand limited to the authenticity of a registered brand name certificate and ownership of the mark did not permit the lower authorities to introduce a ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Limited remand scope bars new objections to deny small scale industry exemption based on a fresh monogram ground.

                            A remand limited to the authenticity of a registered brand name certificate and ownership of the mark did not permit the lower authorities to introduce a fresh objection based on the monogram "joining hands." The authorities had accepted that the brand name belonged to the appellant, but they travelled beyond the Tribunal's earlier directions by relying on a new ground outside the remand scope. A remand confined to specific issues cannot be expanded to enlarge the controversy, and the additional ground could not validly be used to deny small scale industry exemption. The denial of exemption was therefore unsustainable, with consequential relief following.




                            Issues: Whether the lower authorities could deny small scale industry exemption by raising a new ground on the monogram of "joining hands" when the matter had earlier been remanded by the Tribunal for a limited purpose concerning the authenticity of the registered brand name certificate.

                            Analysis: The Tribunal had earlier remanded the dispute for a specific and limited reconsideration of whether the brand name "Bentex" was registered in the appellant's name and whether the certificate produced by the trade mark authority was genuine. On remand, the authorities accepted that the brand name belonged to the appellant, but introduced a fresh objection relating to the monogram. A remand confined to a specific issue does not permit the authorities to enlarge the controversy by travelling beyond the directions contained in the remand order. The new ground, not being within the scope of the earlier remand, could not validly be used to deny the exemption claim.

                            Conclusion: The new ground was impermissible, the denial of exemption was unsustainable, and the appellant was entitled to the consequential benefit.


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                            ActsIncome Tax
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