TMI Blog2023 (6) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 surviv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 own unit at Silvasa (Dadra Nagar Haveli) and there is no sale of the product to any other independent buyer. Therefore, for assessment for copper anode, the central excise ad-valorem value has to be arrived at under the provisions of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 order and that they are now not disputing the value fixed. He drew our attention to the table at para 5 of the Order in Original dated 28.5.2012 which shows the provisional values of copper anode declared by them under Rule 8 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance 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 values, that needs to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 finalization of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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