COMMISSIONER OF CENTRAL EXCISE DELHI Vs. ITC LIMITED

JUDGEMENT

(1.) It is stated by the counsel for the assessee that pursuant to the order of this Court dated 21.7.2000, the Excise authorities have, by their order dated 26.7.2001 finalised the provisional assessments. We are told that the Respondent, itc Ltd. had thereafter filed an Appeal to the Commissioner (Appeals) who has also disposed of the same by his appellate order dated 30. 8.2002. We are informed that as per the direction contained therein, the final figures of the duty payable and paid by ITC were drawn up by the Excise Authorities and communicated to ITC.

(2.) In these circumstances, the question of law raised in the Appeal does not survive for consideration and we accordingly express no opinion on the same.

(3.) The Appeal is accordingly disposed of as infructuous. Appeal disposed of as infructuous.