https://www.taxtmi.com/caselaws?id=107163 A loan licencee manufacturing pharmaceutical products in another manufacturer's factory, without owning an independent unit, was treated as eligible for small scale exemption under the successor notification because the governing exemption had to be read consistently with the settled position under the earlier notification and the applicable precedent did not require factory ownership. In remand, the authorities could not depart from the interpretation already adopted by the appellate remand order on the same issue. The contrary view taken in remand was therefore impermissible, the duty demand was set aside, and consequential relief followed. en-us Fri, 13 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 11:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107163 A loan licencee manufacturing pharmaceutical products in another manufacturer's factory, without owning an independent unit, was treated as eligible for small scale exemption under the successor notification because the governing exemption had to be read consistently with the settled position under the earlier notification and the applicable precedent did not require factory ownership. In remand, the authorities could not depart from the interpretation already adopted by the appellate remand order on the same issue. The contrary view taken in remand was therefore impermissible, the duty demand was set aside, and consequential relief followed. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107163