https://www.taxtmi.com/caselaws?id=91620 The department could not support its challenge to Modvat credit on a ground that was never raised in the show cause notice or examined by the lower authorities. The notice proceeded only on the basis that the inputs were bazaar scrap, purchased from the open market and allegedly non-duty-paid, so deemed credit should be denied; the appellate attempt to invoke proviso (2) to Rule 57H introduced a different objection, namely that credit was barred because the inputs had suffered duty on or before 31-3-1986. A party cannot be permitted to sustain an appeal on a new ground outside the original notice, so the credit allowed by the Commissioner (Appeals) remained undisturbed. en-us Tue, 19 May 1998 00:00:00 +0530 Wed, 19 Oct 2011 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91620 The department could not support its challenge to Modvat credit on a ground that was never raised in the show cause notice or examined by the lower authorities. The notice proceeded only on the basis that the inputs were bazaar scrap, purchased from the open market and allegedly non-duty-paid, so deemed credit should be denied; the appellate attempt to invoke proviso (2) to Rule 57H introduced a different objection, namely that credit was barred because the inputs had suffered duty on or before 31-3-1986. A party cannot be permitted to sustain an appeal on a new ground outside the original notice, so the credit allowed by the Commissioner (Appeals) remained undisturbed. Case-Laws Central Excise Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91620