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2018 (9) TMI 1153 - HC - CustomsImport against Advance License - fulfilment of export obligation - physical diversion of raw material - benefit under the DEEC scheme under various customs notifications - Tribunal decided the issue against the Revenue - Whether any substantial question of law arises for consideration in this appeal? Held that:- The revenue cannot raise the contentions questioning the order passed by the CESTAT dated 16.01.2002, which has attained finality. Since the revenue did not challenge the said order by filing an appeal before this High Court, the contentions raised by the learned counsel Mr.Pramod Kumar Chopda that the order is only an order of remand and therefore the department participated in the de-novo adjudication cannot be sustained and we are not inclined to accept the other said submission on account of candid and pointed observations made by the tribunal as to the manner in which the adjudication order was required to be done de-novo. Thus, the order passed by the tribunal dated 16.01.2002 was not an order of remand simplicitor but order with pointed observations and directions explicitly with regard to the stock of raw materials and finished goods in the factory premises. The entire issue revolves around facts, which has been considered by the adjudicating authority and the tribunal concurrently against the revenue and in favour of the assessee, and as such, there is no question of law arising for consideration in this appeal much less a substantial question of law. Appeal of Revenue dismissed.
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