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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.