https://www.taxtmi.com/caselaws?id=428705 A limited remand binds the authority to the specific question remitted, so it cannot reject area-based excise exemption on unrelated grounds once the remanded issue is answered in the assessee's favour. The article also notes that the exemption attached to the eligible unit was not lost by transfer of ownership, change of products, or modifications to plant and machinery, and that the option could still be exercised after the sunset date where the notification and binding departmental clarifications permitted such continuity. On those principles, the exemption claim was upheld and contrary findings were set aside. en-us Fri, 23 Sep 2022 00:00:00 +0530 Sat, 08 Oct 2022 13:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428705 A limited remand binds the authority to the specific question remitted, so it cannot reject area-based excise exemption on unrelated grounds once the remanded issue is answered in the assessee's favour. The article also notes that the exemption attached to the eligible unit was not lost by transfer of ownership, change of products, or modifications to plant and machinery, and that the option could still be exercised after the sunset date where the notification and binding departmental clarifications permitted such continuity. On those principles, the exemption claim was upheld and contrary findings were set aside. Case-Laws Central Excise Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428705