Scope of remand for exemption claims expanded so the Tribunal may examine both clauses (d) and (e) on reconsideration.

The remand to the Tribunal, originally confined to reconsideration of exemption under clause (d) of the notification dated 10.09.2004, was enlarged so the appellant could also urge entitlement under clause (e). The SC found no reason to deny a limited expansion of the remand scope, allowing the Tribunal to examine both clauses (d) and (e) on reconsideration. No view was expressed on the merits of either claim, and the Tribunal was left to decide the exemption issues in the first instance.

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Issues: Whether, while remanding the matter to the Tribunal for reconsideration of exemption under clause (d) of the notification dated 10.09.2004, the appellant should also be permitted to urge entitlement to exemption under clause (e) of the same notification.

Analysis: The remand ordered by the High Court was confined to clause (d). The Court found no reason to refuse the limited request to enlarge the scope of remand so that the Tribunal could also examine the applicability of clause (e) relied upon by the appellant. The Court expressly clarified that no opinion was being expressed on the merits of the rival contentions.

Conclusion: The appeal was partly allowed and the remand was enlarged to permit examination of clause (e) as well, while the Tribunal continued to consider clause (d).

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