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2014 (11) TMI 383 - HC - CustomsWaiver of pre deposit - Benefit of interim stay - Whether any 'substantial question of law' is involved in the present case so as to relegate the petitioner to avail the statutory remedy by way of appeal - Held that:- In the appellate order it is stated that the petitioner had to produce a certificate with reference to the notifications, but the same was not produced at the time of clearance of the goods before the Customs authorities, which was a mandatory requirement so as to avail the benefit of exemption, if at all any exemption was to be provided. These aspects are largely with regard to the factual position and as such, it prima facie cannot involve any substantial question of law, so as to enable the petitioner to avail and maintain the remedy by way of appeal. That apart, the relief sought for by the petitioner vide relief No.(ii) to direct the appellate authority to consider and finalise the appeal on time, cannot be the subject matter of any appeal, as it can be dealt with only by issuance of a writ of mandamus. petitioner is entitled to claim set off, in respect of the payment already effected, pursuant to judgment to an extent of 25%. It is made clear that the petitioner is required to satisfy only the balance 25%, as ordered by the Tribunal - Decided partly in favour of assessee.
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