Commissioner Of Central Excise, Delhi vs I.T.C. Ltd.

The Supreme Court noted that following its order dated 21-7-2000, the Excise authorities finalized the provisional assessments on 26-7-2001, and ITC Ltd. subsequently filed an appeal which was resolved by the Commissioner (Appeals) on 30-8-2002. The Court held that since the final figures of duty payable were communicated to ITC, the question of law raised in the appeal no longer required consideration, leading to the appeal being disposed of as infructuous.