2003 (3) TMI 119 - SCH - Central Excise

Supreme Court dismisses appeal due to finalized assessments, no opinion on legal question raised

The Supreme Court of India disposed of the appeal as infructuous as the provisional assessments were finalized by the Excise authorities and the appeal to ... Finalisation of provisional assessment - Disposal of departmental appeal - Appeal rendered infructuous - No opinion on substantive questionFinalisation of provisional assessment - Appeal rendered infructuous - No opinion on substantive question - Appeal disposed as infructuous because the provisional assessments were finalised and the departmental appeal concluded, leaving no live controversy. - HELD THAT: - The Court recorded that following its earlier order the Excise authorities finalised the provisional assessments by order dated 26-7-2001 and that the assessee's appeal to the Commissioner (Appeals) was disposed of by order dated 30-8-2002. The final figures of duty payable and paid were thereafter drawn up and communicated to the assessee. In these circumstances the legal question raised in the present appeal ceased to survive for adjudication and the Court refrained from expressing any opinion on the substantive point.Appeal disposed of as infructuous; no opinion expressed on the substantive legal question.Final Conclusion: The appeal is dismissed as infructuous because subsequent departmental action finalised the assessments and resolved the matter, and the Court declined to express any opinion on the substantive question. The Supreme Court of India disposed of the appeal as infructuous as the provisional assessments were finalized by the Excise authorities and the appeal to the Commissioner (Appeals) was also disposed of. The court did not express any opinion on the raised question of law.