2014 (1) TMI 1679 - AT - Central Excise

Academic issue raised in the appeal - Ld. Counsel does not explain whether the issue involved in the appeal has affected the interest of appellant. For no reply, we do not consider the appeal to be disposed for academic exercise since the Tribunal is not Advance Ruling Authority. Accordingly, appeal is dismissed.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal as the counsel did not explain how the issue affected the appellant's interest. The appeal was not considered an academic exercise, and the appellant can approach the Tribunal in the future if aggrieved.