https://www.taxtmi.com/caselaws?id=47964 The Supreme Court terminated the Revenue's appeals because the company had been wound up, its assets sold, and the sale proceeds distributed, leaving no practical possibility of recovery. As a result, the Court did not adjudicate the substantive disputes on classification of knitted fabrics containing elastomeric yarn, the alleged extended period of limitation under Section 11A of the Central Excise Act, or the consequences of non-registration under Rule 174 of the Central Excise Rules, 1944. The Tribunal's merits decision was noted, but the question of law was expressly left open and no appellate determination was made on those issues. en-us Wed, 10 Jan 2007 00:00:00 +0530 Mon, 09 Jun 2014 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47964 The Supreme Court terminated the Revenue's appeals because the company had been wound up, its assets sold, and the sale proceeds distributed, leaving no practical possibility of recovery. As a result, the Court did not adjudicate the substantive disputes on classification of knitted fabrics containing elastomeric yarn, the alleged extended period of limitation under Section 11A of the Central Excise Act, or the consequences of non-registration under Rule 174 of the Central Excise Rules, 1944. The Tribunal's merits decision was noted, but the question of law was expressly left open and no appellate determination was made on those issues. Case-Laws Central Excise Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47964