https://www.taxtmi.com/caselaws?id=95757 An appellate forum cannot entertain a new tariff classification theory raised for the first time in appeal where the factual foundation was never laid before the lower authorities. The dispute below was confined to the rival classifications considered at adjudication, and the Revenue could not shift to a different sub-heading at the appeal stage. The proper course for an altered classification case is to commence fresh proceedings by issuing notice in accordance with law. On that basis, the Revenue's appeal on the new classification theory was rejected and the assessee's classification prevailed. en-us Fri, 20 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95757 An appellate forum cannot entertain a new tariff classification theory raised for the first time in appeal where the factual foundation was never laid before the lower authorities. The dispute below was confined to the rival classifications considered at adjudication, and the Revenue could not shift to a different sub-heading at the appeal stage. The proper course for an altered classification case is to commence fresh proceedings by issuing notice in accordance with law. On that basis, the Revenue's appeal on the new classification theory was rejected and the assessee's classification prevailed. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95757