https://www.taxtmi.com/caselaws?id=253460 A tribunal's interim direction requiring deposit of 50% of the demand, based on a prima facie view on similarity of goods and the possible application of the extended period, was treated as a fact-based assessment rather than a legal determination. The High Court held that such interim factual findings, including whether the exported goods were similar to goods cleared in the Domestic Tariff Area and whether the Department had been kept uninformed, did not raise a substantial question of law. In the absence of pleaded prejudice or financial hardship before the Tribunal, the grievance was to be pursued before the Tribunal itself, and the appeal was held not maintainable on the issues raised. en-us Thu, 15 Dec 2011 00:00:00 +0530 Sat, 15 Nov 2014 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253460 A tribunal's interim direction requiring deposit of 50% of the demand, based on a prima facie view on similarity of goods and the possible application of the extended period, was treated as a fact-based assessment rather than a legal determination. The High Court held that such interim factual findings, including whether the exported goods were similar to goods cleared in the Domestic Tariff Area and whether the Department had been kept uninformed, did not raise a substantial question of law. In the absence of pleaded prejudice or financial hardship before the Tribunal, the grievance was to be pursued before the Tribunal itself, and the appeal was held not maintainable on the issues raised. Case-Laws Central Excise Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253460