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TMI Blog2014 (11) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant herein. They are engaged in the manufacture and export of Turbine Wheel Assembly and Bearing Housing, parts of Turbo Charger, falling under Chapter 84 of the Central Excise Tariff Act, 1985. They are also permitted to sell a portion of the finished goods in the Domestic Tariff Area in terms of the Foreign Trade Policy 2004-09. 2. During the scrutiny of the records of the assessee, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent CESTAT (Customs, Excise & Service Tax Appellate Tribunal), and the CESTAT, passed the impugned order directing the appellant to deposit 50% of the amount as ordered by the Commissioner. Aggrieved, the appeal has been referred on the following substantial questions of law :- "1. Whether the first respondent erred in law while giving prima facie finding that the goods under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise officials? 4. Whether the first respondent is correct in law while holding that the products to be similar they should be commercially interchangeable as per their subjective opinion, in preference to the provisions and definitions contained in the Foreign Trade Policy?" 4. We have heard Mr. S. Murugappen, learned counsel appearing for appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration. Accordingly, the appeal is dismissed. 9. At this juncture, the learned counsel appearing for the appellant submitted that the appellant may be permitted to approach the Tribunal for reduction of the deposit amount by pleading financial hardship. While dismissing this appeal, we are not expressing any opinion on the said request, as it is for the appellant to workout their remedy be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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