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2023 (6) TMI 494 - CESTAT CHENNAIValuation - no sale of the product to any other independent buyer (transfer of goods to its own units) - fixing the value of copper anode - seeking netting the excess payment against the amounts short-paid before the department raises a demand, if any - HELD THAT:- It was pointed out to the appellant’s counsel that the prayer in the appeal was to set aside the 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. The issue now submitted by the appellant is what may arise post the finalization of the demand, if any, by the department, based on the impugned order and is currently not the subject matter. The issue of valuation being settled, no issue remains to be decided - the impugned order is upheld - Appeal dismissed.
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