https://www.taxtmi.com/caselaws?id=270315 A party cannot enlarge an appeal by introducing fresh objections that were neither part of the show-cause notice nor decided in the earlier proceedings, once those proceedings have attained finality. The dispute concerned refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, where the original objection related only to filing more than one refund claim in a quarter. That issue had already been decided in favour of the assessee and accepted on review. The later attempt to raise a new ground was treated as an impermissible expansion of the controversy beyond the settled record, and the assessee succeeded. en-us Fri, 09 Oct 2015 00:00:00 +0530 Mon, 04 Jan 2016 12:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270315 A party cannot enlarge an appeal by introducing fresh objections that were neither part of the show-cause notice nor decided in the earlier proceedings, once those proceedings have attained finality. The dispute concerned refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, where the original objection related only to filing more than one refund claim in a quarter. That issue had already been decided in favour of the assessee and accepted on review. The later attempt to raise a new ground was treated as an impermissible expansion of the controversy beyond the settled record, and the assessee succeeded. Case-Laws Central Excise Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270315