Maintainability of appeal before HC or SC - The only question...

Maintainability of appeal before HC or SC - The only question that is involved is whether the assessee had violated the conditions of the exemption notification by not utilizing the imported materials for manufacturing of the declared final product and was, therefore, liable for payment of duty, interest and penalty. Neither any question with regard to determination of rate of duty arises nor a question relating to valuation of goods - appeal is maintainable before HC - SC