https://www.taxtmi.com/caselaws?id=380080 An appellate authority cannot set aside a central excise demand on a factual defence that was not raised before the adjudicating authority. The dispute concerned confirmed duty, interest and penalty under Section 11A of the Central Excise Act, 1944 read with Rule 96ZO(3)(i) and Rule 96ZO(3)(ii) of the Central Excise Rules, 1944. The record showed that the assessee's case before adjudication was limited to abatement and quantification issues, while the later opt-out defence was introduced only in appeal. Relief based on that new factual foundation was therefore unsustainable. en-us Tue, 02 Apr 2019 00:00:00 +0530 Tue, 14 May 2019 07:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380080 An appellate authority cannot set aside a central excise demand on a factual defence that was not raised before the adjudicating authority. The dispute concerned confirmed duty, interest and penalty under Section 11A of the Central Excise Act, 1944 read with Rule 96ZO(3)(i) and Rule 96ZO(3)(ii) of the Central Excise Rules, 1944. The record showed that the assessee's case before adjudication was limited to abatement and quantification issues, while the later opt-out defence was introduced only in appeal. Relief based on that new factual foundation was therefore unsustainable. Case-Laws Central Excise Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380080