https://www.taxtmi.com/caselaws?id=102880 A new classification plea under T.I. 14E could not be introduced for the first time in second appeal because it would prejudice the other side and require fresh factual inquiry. The appellate record also showed that no ground was pressed on the respondents' alleged ineligibility for exemption under Notification No. 197/82, leaving no surviving issue for consideration. On that basis, the departmental appeal was not maintainable and was rejected, with the appellate order left undisturbed. en-us Tue, 30 Oct 1990 00:00:00 +0530 Thu, 16 Feb 2012 16:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102880 A new classification plea under T.I. 14E could not be introduced for the first time in second appeal because it would prejudice the other side and require fresh factual inquiry. The appellate record also showed that no ground was pressed on the respondents' alleged ineligibility for exemption under Notification No. 197/82, leaving no surviving issue for consideration. On that basis, the departmental appeal was not maintainable and was rejected, with the appellate order left undisturbed. Case-Laws Central Excise Tue, 30 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102880