High Court or Supreme Court to Decide on Appeal Over Alleged Violation of Exemption Notification by Assessee.

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Full Text of the Document

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....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....