https://www.taxtmi.com/caselaws?id=94643 An appeal dismissed for non-production of the impugned adjudication and appellate orders was restored once the missing documents were produced, because the procedural defect preventing merits review had been cured. However, a fresh classification claim based on a tariff heading not advanced before the lower authorities was not entertained. The governing principle is that a party cannot introduce a new factual or classification case for the first time in appeal; classification must be determined on the basis of the case made out below. The restoration succeeded, but the new classification ground failed. en-us Fri, 15 Oct 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94643 An appeal dismissed for non-production of the impugned adjudication and appellate orders was restored once the missing documents were produced, because the procedural defect preventing merits review had been cured. However, a fresh classification claim based on a tariff heading not advanced before the lower authorities was not entertained. The governing principle is that a party cannot introduce a new factual or classification case for the first time in appeal; classification must be determined on the basis of the case made out below. The restoration succeeded, but the new classification ground failed. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94643