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


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