https://www.taxtmi.com/caselaws?id=264159 The Madras High Court noted that an earlier decision had already held the hot air stenter annual capacity determination rules under the compounded levy scheme to be ultra vires Section 3A of the Central Excise Act, 1944. Because that ruling controlled the same statutory framework, the issues raised in the present appeals no longer had practical significance. The Court therefore treated the questions of law as academic and found that no fresh substantive adjudication was required. en-us Fri, 26 Jun 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264159 The Madras High Court noted that an earlier decision had already held the hot air stenter annual capacity determination rules under the compounded levy scheme to be ultra vires Section 3A of the Central Excise Act, 1944. Because that ruling controlled the same statutory framework, the issues raised in the present appeals no longer had practical significance. The Court therefore treated the questions of law as academic and found that no fresh substantive adjudication was required. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264159