https://www.taxtmi.com/caselaws?id=214816 An appeal concerning assessment of chewing tobacco and unmanufactured tobacco packing machines under the capacity-based excise framework became infructuous because the respondent had undertaken not to seek refund for the past period and no demand had been raised. The Tribunal noted that the Department continued to assess the goods under Section 4A, the factual position was not disputed, and subsequent 2010 rules had rendered the controversy academic. In the absence of any live dispute requiring adjudication, no examination of the merits of any past refund claim was warranted, and the appeal was dismissed as infructuous. en-us Mon, 11 Jun 2012 00:00:00 +0530 Tue, 17 Jul 2012 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214816 An appeal concerning assessment of chewing tobacco and unmanufactured tobacco packing machines under the capacity-based excise framework became infructuous because the respondent had undertaken not to seek refund for the past period and no demand had been raised. The Tribunal noted that the Department continued to assess the goods under Section 4A, the factual position was not disputed, and subsequent 2010 rules had rendered the controversy academic. In the absence of any live dispute requiring adjudication, no examination of the merits of any past refund claim was warranted, and the appeal was dismissed as infructuous. Case-Laws Central Excise Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214816