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2014 (11) TMI 777 - HC - Central ExciseDTA clearances - concessional rate of duty vide Notification dated 31-3-2003 - Whether the first respondent erred in law while giving prima facie finding that the goods under question are not similar by importing the provisions contained in and the clarifications issued in connection with Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 for “similar goods” into the provisions of Foreign Trade Development and Regulation Act, 1992 and the Foreign Trade Policy issued thereof - Held that:- The concession availed by the appellant is only for clearance of Turbine Wheel in the DTA, whereas the goods exported i.e. ‘Bearing Housing Assembly, were found not similar to the goods cleared in the DTA. This being a prima facie finding of the Tribunal for the purpose of passing an interim order, such a finding cannot be considered to be a ground for raising a substantial question of law. Similarly, as far as the invocation of the extended period and consequently, the finding that the Department had been kept in dark regarding the use of both indigenous and imported raw materials as well, the finding is sought to be challenged on the ground that it is factually incorrect. The substantial questions of law are raised with reference to appreciation of factual aspect and therefore, when the Tribunal, on factual consideration, had come to a conclusion that for the purpose of granting an interim order, the appellant should be directed to deposit 50% of the amount covered under the order passed by the Commissioner and in the absence of any prejudice or financial hardship pleaded, it must be agitated only before the CESTAT. Accordingly, we are not inclined to entertain this appeal, as no question of law, much less the one raised herein, arises for consideration. - Decided against assessee.
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