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2009 (8) TMI 684 - PUNJAB & HARYANA HIGH COURTSubstantial question of law - we find that the first question whether show cause notice was issued to the supplier-respondent is a pure question of fact It cannot be regarded as a question of law much less a substantive question of law Accordingly the remedy of revenue would be to approach the Tribunal for rectification by moving appropriate application. - The second question whether the goods were misdeclared again would be a question of fact. - Therefore, we find that no question of law much less a substantive question of law warranting admission of the appeal would arise. The instant appeal is wholly without merit and does not warrant admission.
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