Tuesday 11 March 2014

Issue not raised earlier before CESTAT can't be raised first time before High Court either

Excise & Customs : In appeal under section 35G, appellant is permitted to raise only such ground, which was raised and decided by CESTAT; therefore, where a question was not raised and decided by CESTAT, it cannot be considered by Court and no review petition can be filed on ground that said question was not so considered


No comments:

Post a Comment