https://www.taxtmi.com/caselaws?id=42241 A ground not raised before the court below, and not included in the memorandum of appeal, will ordinarily not be entertained for the first time in appeal. Applying that principle, the High Court treated the controversy as already concluded because the same issues had been decided in the connected matter, and it declined to reopen the limitation-based plea that the show cause notice extended beyond six months under the amended provision. The dismissal of the writ petition was therefore maintained, with costs. en-us Wed, 18 Nov 1987 00:00:00 +0530 Thu, 10 Jun 2010 10:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42241 A ground not raised before the court below, and not included in the memorandum of appeal, will ordinarily not be entertained for the first time in appeal. Applying that principle, the High Court treated the controversy as already concluded because the same issues had been decided in the connected matter, and it declined to reopen the limitation-based plea that the show cause notice extended beyond six months under the amended provision. The dismissal of the writ petition was therefore maintained, with costs. Case-Laws Central Excise Wed, 18 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42241