https://www.taxtmi.com/caselaws?id=184213 The Supreme Court remanded the matter to the Tribunal because the issue on the applicability of the clarification issued under one exemption notification to another had been raised earlier but no finding had been recorded. As the Department also sought remand for a fresh decision on all points, the Court sent the appeals back for determination of that issue, leaving all contentions open. The operative result was a remand for fresh findings on the scope and effect of the departmental clarification in relation to the exemption notification. en-us Wed, 23 Jan 2008 00:00:00 +0530 Sat, 02 Jul 2016 11:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184213 The Supreme Court remanded the matter to the Tribunal because the issue on the applicability of the clarification issued under one exemption notification to another had been raised earlier but no finding had been recorded. As the Department also sought remand for a fresh decision on all points, the Court sent the appeals back for determination of that issue, leaving all contentions open. The operative result was a remand for fresh findings on the scope and effect of the departmental clarification in relation to the exemption notification. Case-Laws Central Excise Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184213