https://www.taxtmi.com/caselaws?id=94893 A new ground cannot be introduced for the first time in appeal if it was not included in the show cause notice or decided by the lower authorities. The Tribunal held that the Revenue could not enlarge the scope of the dispute before it by raising a fresh plea against Modvat credit under Rule 57Q and alleged non-compliance with Rule 57T. As the additional contention was outside the original controversy, it was rejected, and the order allowing Modvat credit was found to suffer from no infirmity. en-us Wed, 09 Aug 2000 00:00:00 +0530 Mon, 05 Dec 2011 16:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94893 A new ground cannot be introduced for the first time in appeal if it was not included in the show cause notice or decided by the lower authorities. The Tribunal held that the Revenue could not enlarge the scope of the dispute before it by raising a fresh plea against Modvat credit under Rule 57Q and alleged non-compliance with Rule 57T. As the additional contention was outside the original controversy, it was rejected, and the order allowing Modvat credit was found to suffer from no infirmity. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94893