https://www.taxtmi.com/caselaws?id=41724 A classification dispute under excise tariff entries 12 and 13 turned on whether the assessee could raise a new plea at the appellate stage that vegetable tallow fell under entry 12 rather than entry 13. The Court found that the assessee had consistently proceeded on the basis that the product was classifiable under entry 13 and had claimed exemption accordingly, with no factual foundation or plea before the excise authorities or in the petition for a different classification. It therefore refused to entertain the new contention in appeal, and noted that the issue was already covered by an earlier Division Bench decision on the same tariff entries and exemption notifications. en-us Wed, 08 Jan 1986 00:00:00 +0530 Sat, 05 Jun 2010 16:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41724 A classification dispute under excise tariff entries 12 and 13 turned on whether the assessee could raise a new plea at the appellate stage that vegetable tallow fell under entry 12 rather than entry 13. The Court found that the assessee had consistently proceeded on the basis that the product was classifiable under entry 13 and had claimed exemption accordingly, with no factual foundation or plea before the excise authorities or in the petition for a different classification. It therefore refused to entertain the new contention in appeal, and noted that the issue was already covered by an earlier Division Bench decision on the same tariff entries and exemption notifications. Case-Laws Central Excise Wed, 08 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41724