https://www.taxtmi.com/caselaws?id=80101 An exemption notification was read as capable of applying to a separate and isolable industrial unit, such as a machine shop, rather than only to the entire factory, following the cited Bombay High Court view and the Tribunal's earlier order. The appellate forum, however, found the factual record insufficient to determine whether that interpretation could be applied to the machine shop on the existing evidence. As necessary factual findings were missing, eligibility under the notification could not be finally decided. The impugned orders were therefore set aside and the matter remanded for fresh examination after hearing the appellants. en-us Mon, 29 Oct 1984 00:00:00 +0530 Tue, 14 Jun 2011 17:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80101 An exemption notification was read as capable of applying to a separate and isolable industrial unit, such as a machine shop, rather than only to the entire factory, following the cited Bombay High Court view and the Tribunal's earlier order. The appellate forum, however, found the factual record insufficient to determine whether that interpretation could be applied to the machine shop on the existing evidence. As necessary factual findings were missing, eligibility under the notification could not be finally decided. The impugned orders were therefore set aside and the matter remanded for fresh examination after hearing the appellants. Case-Laws Central Excise Mon, 29 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80101