https://www.taxtmi.com/caselaws?id=118831 A legal issue not urged before the original authority may still be entertained by the Tribunal in first appeal, and the cited Supreme Court observations did not create a bar on raising such a point at that stage. Where the substantive merits had already been covered in favour of the appellant by earlier Tribunal orders, the demand was treated as not requiring pre-deposit for the appeal to proceed, and interim protection was granted by staying recovery until disposal of the appeal. en-us Mon, 19 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 11:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118831 A legal issue not urged before the original authority may still be entertained by the Tribunal in first appeal, and the cited Supreme Court observations did not create a bar on raising such a point at that stage. Where the substantive merits had already been covered in favour of the appellant by earlier Tribunal orders, the demand was treated as not requiring pre-deposit for the appeal to proceed, and interim protection was granted by staying recovery until disposal of the appeal. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118831