1996 (10) TMI 78

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..... ances of material manufactured from imported copper scrap during the period January, 1978 to September, 1980, on the basis that they had wrongly availed of a set-off in violation of the provisions of an Exemption Notification inasmuch as they had used imported copper scrap on which they had not paid the corresponding countervailing duty. The show cause notice was upheld all the way upto the Custom .....

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..... entirely different basis, it was submitted that, having regard to terms of the show cause notice, the appellants were not estopped from arguing on the different basis. We do not agree. The appellants cannot be permitted to resile in this Court from the basis on which they argued their case before the Tribunal. 4. The appeal is, accordingly, dismissed with costs. - - TaxTMI - TMITax - C .....

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