https://www.taxtmi.com/caselaws?id=116248 An appellate challenge must arise from the impugned order itself; relief cannot be granted on a grievance not decided by the lower authorities. The proceedings below dealt only with classification of bicycle control cables between Chapter Heading 73.20 and Chapter Heading 87.14 of the Central Excise Tariff, while the Modvat credit issue raised in appeal was not part of those orders or the Commissioner (Appeals)'s decision. As the Revenue's objection on Modvat credit had no foundation in the order under challenge, the Tribunal rejected the appeal and declined interference. en-us Wed, 27 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 12:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116248 An appellate challenge must arise from the impugned order itself; relief cannot be granted on a grievance not decided by the lower authorities. The proceedings below dealt only with classification of bicycle control cables between Chapter Heading 73.20 and Chapter Heading 87.14 of the Central Excise Tariff, while the Modvat credit issue raised in appeal was not part of those orders or the Commissioner (Appeals)'s decision. As the Revenue's objection on Modvat credit had no foundation in the order under challenge, the Tribunal rejected the appeal and declined interference. Case-Laws Central Excise Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116248