https://www.taxtmi.com/caselaws?id=264104 After a limited remand that had attained finality, an assessee was not allowed to raise for the first time in the second round an alternative plea under Rule 173H of the Central Excise Rules, 1944. The plea had not been taken before the adjudicating authority or in reply to the show cause notice, and the assessee had earlier maintained that the rule was not applicable. The HC upheld the Tribunal's view that a new alternative ground could not be introduced at that stage, particularly where the earlier findings on the nature of the process had already been accepted. The disallowance of modvat credit was sustained. en-us Thu, 06 Aug 2015 00:00:00 +0530 Fri, 01 Jan 2016 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264104 After a limited remand that had attained finality, an assessee was not allowed to raise for the first time in the second round an alternative plea under Rule 173H of the Central Excise Rules, 1944. The plea had not been taken before the adjudicating authority or in reply to the show cause notice, and the assessee had earlier maintained that the rule was not applicable. The HC upheld the Tribunal's view that a new alternative ground could not be introduced at that stage, particularly where the earlier findings on the nature of the process had already been accepted. The disallowance of modvat credit was sustained. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264104