https://www.taxtmi.com/caselaws?id=198510 A remand limited to the authenticity of a registered brand name certificate and ownership of the mark did not permit the lower authorities to introduce a fresh objection based on the monogram "joining hands." The authorities had accepted that the brand name belonged to the appellant, but they travelled beyond the Tribunal's earlier directions by relying on a new ground outside the remand scope. A remand confined to specific issues cannot be expanded to enlarge the controversy, and the additional ground could not validly be used to deny small scale industry exemption. The denial of exemption was therefore unsustainable, with consequential relief following. en-us Fri, 11 Nov 2016 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198510 A remand limited to the authenticity of a registered brand name certificate and ownership of the mark did not permit the lower authorities to introduce a fresh objection based on the monogram "joining hands." The authorities had accepted that the brand name belonged to the appellant, but they travelled beyond the Tribunal's earlier directions by relying on a new ground outside the remand scope. A remand confined to specific issues cannot be expanded to enlarge the controversy, and the additional ground could not validly be used to deny small scale industry exemption. The denial of exemption was therefore unsustainable, with consequential relief following. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198510