https://www.taxtmi.com/caselaws?id=46239 A new contention that the goods were not excisable because they were exempt from excise duty at the relevant time was rejected as it had not been urged before the High Court. The Court declined to entertain the belated argument and dismissed the appeal with costs. en-us Wed, 17 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 16:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46239 A new contention that the goods were not excisable because they were exempt from excise duty at the relevant time was rejected as it had not been urged before the High Court. The Court declined to entertain the belated argument and dismissed the appeal with costs. Case-Laws Central Excise Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46239