2009 (6) TMI 92

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..... - it is not now open to the appellant to raise such a grievance for the first time in this appeal. - 252 of 2009 - - - Dated:- 22-6-2009 - F. M. IB RAH IM KALIFULLA and S. RAJENDRAN JJ. S. Sridhar for the appellant. K. Subramaniam for the respondent. JUDGMENT The judgment of the court was delivered by 1 . F. M. IB RAH IM K ALIF ULLA J.- At the foremost, Mr. S. Sridhar, .....

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..... ind that no such allegation was ever raised before the Tribunal nor was any materials placed before the Tribunal in support of the said submission. 4. Therefore, in the absence of any such point having been raised before the Tribunal, it is not now open to the appellant to raise such a grievance for the first time in this appeal. 5. We are not, therefore, in a position to examine the subst .....

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