New grounds cannot be raised for the first time in appeal; Revenue's challenge failed on an impermissible basis.

A party cannot sustain an appeal on entirely new grounds raised for the first time before the appellate forum. The Tribunal held that the Revenue had changed its case from the original challenge to the classification list and later relied on a different statutory basis not urged before the lower authority. That amounted to an impermissible new case in appeal, so the appellate challenge could not be maintained. The classification dispute was therefore not examined on merits, and the Revenue's appeal failed because it was founded on grounds not previously taken.

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Issues: Whether the Revenue could sustain its appeal by urging entirely new grounds not taken before the lower appellate authority.

Analysis: The challenge before the Tribunal was found to rest on grounds different from those originally adopted against the classification list. The Revenue had initially proceeded on the basis that the vehicle was of a non-transport category and not used for public transport, but in appeal relied on provisions of the Maharashtra Motor Vehicle Rules to argue lack of carrying capacity. The Tribunal held that this amounted to raising an entirely new case at the appellate stage, which is not permissible. It relied on the settled principle that a new question cannot be raised for the first time in appeal and that relief cannot be denied on a ground never raised before the authority below.

Conclusion: The appeal was not maintainable as it was founded on new grounds not taken before the Collector (Appeals), and the Revenue's challenge failed.

Final Conclusion: The classification dispute was not examined on merits, and the Revenue's appeal was rejected for having been advanced on an impermissibly new basis.

Ratio Decidendi: A party cannot raise an entirely new case or new grounds for the first time in appeal; an appellate forum will not sustain a challenge founded on a basis not urged before the authority below.

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