https://www.taxtmi.com/caselaws?id=95449 Once an appeal has been finally decided, proceedings attain finality and cannot be reopened through a miscellaneous application unless an error apparent on the face of the record is shown. A fresh substantive claim for Modvat credit, not raised in the appeal or synopsis, could not be introduced at that stage. Earlier authorities relied upon by the applicant were distinguishable because those claims had been raised during the appellate process. The Tribunal therefore had no basis to entertain the new plea, and the miscellaneous application was held not maintainable and rejected. en-us Mon, 29 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 15:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95449 Once an appeal has been finally decided, proceedings attain finality and cannot be reopened through a miscellaneous application unless an error apparent on the face of the record is shown. A fresh substantive claim for Modvat credit, not raised in the appeal or synopsis, could not be introduced at that stage. Earlier authorities relied upon by the applicant were distinguishable because those claims had been raised during the appellate process. The Tribunal therefore had no basis to entertain the new plea, and the miscellaneous application was held not maintainable and rejected. Case-Laws Central Excise Mon, 29 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95449