Naharwar Engg. Works vs Union Of India (Uoi)

The Supreme Court dismissed the appeal, affirming the High Court's decision regarding the excisability of goods. The Court noted that the argument presented in the appeal, claiming the goods were exempt from excise duty, was fundamentally different from the original contention regarding the clubbing of clearances of two firms. The Court held that since the excisability of the goods was not disputed before the High Court, the new argument could not be entertained. Costs were awarded to the respondents.