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TMI Blog2018 (12) TMI 1842X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the classification in favour of the assessee would be equally applicable to the present two appeals which have been dismissed for technical reasons of having become in-fructuous. - Appeal Nos. E/70013, 70338 & 70675/2016-EX(DB) - Final Order Nos. 72863-72865/2018 - Dated:- 7-12-2018 - Ms. Archana Wadhwa, Member (J) and Shri Anil G. Shakkarwar, Member (T) Shri S. Sunil, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.39,46,003/- crores stands confirmed against the appellant along with imposition of penalties etc. Both sides agree that the issue of classification of Potato Flakes stand decided by the Tribunal vide its Final Order No. 70806-70807/2017, dated 9-8-2017 [2018 (9) G.S.T.L. 189 (Tribunal)]. It stands held in the said order that the potato flakes are properly classifiable under Tariff Item No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed stringent conditions including the condition of payment of involved duty by treating the goods as falling under Chapter 20. The appeal is against the said order of the Commissioner for provisional release of the goods. However, he submits that subsequently they have deposited the amount in terms of the directions and conditions as contained in the said provisional release order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent appeal. 6. Learned Advocate fairly agrees that in the background of entire scenario, the present appeal has also become infructuous, inasmuch as on the face of settlement of dispute of classification, they would be entitled to the consequential relief available to them. 7. In view of the forgoing, the said appeal stands also dismissed as in-fructuous. However, we make it clear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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