S.N. Sunderson (Minerals) Ltd. vs Supdt. (Preventive) Central Excise

The Supreme Court held that the appellants failed to demonstrate that the High Court did not address a specific argument raised before it, emphasizing that only arguments recorded and answered by the High Court are subject to consideration. The Court noted that if the appellants believed their argument was overlooked, they should have sought a review from the High Court. Consequently, the appeal was dismissed with costs.