https://www.taxtmi.com/caselaws?id=775193 The writ petitions challenged an office memorandum concerning the time allowed for furnishing the final mega power status certificate so that excise duty exemption could continue beyond 120 months. During the proceedings, the relevant period was extended to 156 months by amendment to the Finance (No. 2) Act, 2024, and the amended Fifth Schedule to the Central Excise framework reflected that revised period. Because the relief sought had already been granted by subsequent legislative action, no live controversy remained and the challenge became infructuous, leaving no substantive issue for adjudication. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775193 The writ petitions challenged an office memorandum concerning the time allowed for furnishing the final mega power status certificate so that excise duty exemption could continue beyond 120 months. During the proceedings, the relevant period was extended to 156 months by amendment to the Finance (No. 2) Act, 2024, and the amended Fifth Schedule to the Central Excise framework reflected that revised period. Because the relief sought had already been granted by subsequent legislative action, no live controversy remained and the challenge became infructuous, leaving no substantive issue for adjudication. Case-Laws Central Excise Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775193