https://www.taxtmi.com/caselaws?id=44345 A party cannot change in appeal the factual and legal basis on which it chose to contest an excise duty demand before the Tribunal. Here, the appellants had defended the show cause notice and Tribunal proceedings on the footing that clause (iv) of the exemption notification applied, but later sought to rely on clause (i) and the wording of the notice before the SC. That shift was rejected, and the appellants were not permitted to resile from their earlier stand. The challenge to the central excise duty demand therefore failed. en-us Tue, 08 Oct 1996 00:00:00 +0530 Fri, 25 Jun 2010 16:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44345 A party cannot change in appeal the factual and legal basis on which it chose to contest an excise duty demand before the Tribunal. Here, the appellants had defended the show cause notice and Tribunal proceedings on the footing that clause (iv) of the exemption notification applied, but later sought to rely on clause (i) and the wording of the notice before the SC. That shift was rejected, and the appellants were not permitted to resile from their earlier stand. The challenge to the central excise duty demand therefore failed. Case-Laws Central Excise Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44345