https://www.taxtmi.com/caselaws?id=94085 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. en-us Thu, 21 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 18:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94085 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. Case-Laws Central Excise Thu, 21 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94085