https://www.taxtmi.com/caselaws?id=121653 Lower adjudicating authorities must follow the scope of a remand order and cannot reopen issues already concluded by the appellate direction; the matter must be decided strictly within the remitted limits. For exemption compliance under Notification No. 64/88-Cus., treatment given in an outdoor medical camp may be treated as outpatient service where diagnosis and dispensing of medicines are substantively the same, and such patients may be counted toward the outpatient requirement. The record did not support a finding that the hospital's services were restricted to a particular community. en-us Thu, 15 Feb 2007 00:00:00 +0530 Wed, 01 Aug 2012 12:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121653 Lower adjudicating authorities must follow the scope of a remand order and cannot reopen issues already concluded by the appellate direction; the matter must be decided strictly within the remitted limits. For exemption compliance under Notification No. 64/88-Cus., treatment given in an outdoor medical camp may be treated as outpatient service where diagnosis and dispensing of medicines are substantively the same, and such patients may be counted toward the outpatient requirement. The record did not support a finding that the hospital's services were restricted to a particular community. Case-Laws Customs Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121653