https://www.taxtmi.com/caselaws?id=73768 The appellate authority could not permit the Department to abandon its pleaded case that the goods were boxes and printed boxes and introduce a new, inconsistent contention that they were cartons to deny notification exemption. The matter had been argued before the lower authorities on the basis that the product was a box, and the proposed cartons argument was not part of the appeal as framed. Allowing that plea at the appellate stage would have amounted to raising an entirely new case rather than supplementing the existing grounds, so it was not open for decision in that proceeding. The Department's request to raise the fresh plea was rejected. en-us Fri, 03 Jun 1988 00:00:00 +0530 Fri, 03 Jun 2011 14:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73768 The appellate authority could not permit the Department to abandon its pleaded case that the goods were boxes and printed boxes and introduce a new, inconsistent contention that they were cartons to deny notification exemption. The matter had been argued before the lower authorities on the basis that the product was a box, and the proposed cartons argument was not part of the appeal as framed. Allowing that plea at the appellate stage would have amounted to raising an entirely new case rather than supplementing the existing grounds, so it was not open for decision in that proceeding. The Department's request to raise the fresh plea was rejected. Case-Laws Central Excise Fri, 03 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73768