https://www.taxtmi.com/caselaws?id=110694 The appeal regarding the availability of Duty Entitlement Pass Book (DEPB) benefits for bathroom radiators made from seamless/ERW steel tubes was disposed of. The Tribunal upheld the Commissioner's decision to reject DEPB benefits under any entry, including entry no. 117, due to the appellants introducing a new claim for benefits under entry no. 152 at the appeal stage, which was impermissible according to a Supreme Court precedent. The Tribunal also criticized the Commissioner's broad finding without prior notice to the appellants, emphasizing the importance of procedural fairness and specific notice in such cases. en-us Fri, 30 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 12:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110694 The appeal regarding the availability of Duty Entitlement Pass Book (DEPB) benefits for bathroom radiators made from seamless/ERW steel tubes was disposed of. The Tribunal upheld the Commissioner's decision to reject DEPB benefits under any entry, including entry no. 117, due to the appellants introducing a new claim for benefits under entry no. 152 at the appeal stage, which was impermissible according to a Supreme Court precedent. The Tribunal also criticized the Commissioner's broad finding without prior notice to the appellants, emphasizing the importance of procedural fairness and specific notice in such cases. Case-Laws Central Excise Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110694