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TMI Blog2023 (6) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Smt. Sridevi Tartila ADC ( AR ) for the Respondent ORDER Per M. Ajit Kumar , This is an appeal filed by M/s. Sesa Sterlite Ltd. Tuticorin against Order in Appeal No. 214/2013 dated 27.8.2013 passed by Commissioner of Central Excise (Appeals), Madurai. 2. The facts of the case are that M/s. Sesa Sterlite manufacture copper anode in their smelter at Tuticorin and transfer the same to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the appeal filed by the appellant. The appellant has assailed the impugned order before us. 3. No cross-objections have been filed by the department. 4. We have heard Shri Vishal Agarwal, learned Advocate for the appellant and Smt. Sridevi Taritla, learned ADC (AR) for Revenue. 5. The learned counsel for the appellant has stated that much water has flown since the issue of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty and only the balance amount, if any, be demanded. 6. The learned AR Smt. Sridevi Taritla has submitted that since the appellant has accepted the value as finalized in the impugned order, no issue survives to be decided by the Hon'ble Tribunal. A fresh prayer at this stage may not be maintainable. She also stated that the appellant would have taken CENVAT credit on the higher provisional value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order and what they were stating now was a fresh plea. Further for any appeal to be taken up there must be an existing dispute involving a question of law or fact, on which the existence or extent of a legal right depends. By their acceptance of the impugned order the earlier dispute does not survive. We find that the issue now submitted by the appellant is what may arise post the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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