cannot be raised for the first time on appeal as to do so would be offensive to the basic rules of fair play and justice.[22] It is true that the beneficent provisions of the Standard Employment Contract are liberally construed in favor of Filipino seafarers and their dependents. [23] However, in the present case, we find that the factual circumstances do not justify the grant of death or disability benefits as prayed for by the beneficiaries of Ciriaco. WHEREFORE, the petition for review on certiorari is DENIED. The assailed Decision of the Court of Appeals dated May 31, 1999 and its Resolution dated November 29, 1999 in CA-G.R. SP No. 52389 are AFFIRMED. SO ORDERED. Puno, (Chairman), Callejo, Sr., Tinga, and Chico-Nazario, JJ., concur. [1] Penned by Associate Justice Hector L. Hofilea (now retired) and concurred in by Justices Omar U. Amin (now retired) and Presbitero J. Velasco, Jr. (now Court Administrator of this Court). [2] CA Rollo, pp. 196-197. [3] Id., pp. 161-162. [4] Id., pp. 38-45. [5] Records, p. 45. [6] Id., pp. 65-71. [7] CA Rollo, p. 3. [8] Id., p. 70. [9] Id., p. 100. [10] Id., pp. 86 and 113. [11] Id., pp. 129 and 138. [12] 295 SCRA 494 (1998). [13] Supra. [14] Supra. [15] Rollo, p. 12. [16] Annex D, Records, p. 8. [17] Annex E, Records, pp. 9-11. [18] Rollo, p. 13. [19] Annex G, Records, p. 13; Annex D, CA Rollo, p. 20. [20] Gau Sheng Phils., Inc. vs. Joaquin, 437 SCRA 608, 621 (2004). [21] Id., p. 617; NFD International Manning Agents vs. NLRC, 284 SCRA 239, 247 (1998).