2009 (8) TMI 684

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..... remedy of revenue would be to approach the Tribunal for rectification by moving appropriate application. - The second question whether the goods were misdeclared again would be a question of fact. - Therefore, we find that no question of law much less a substantive question of law warranting admission of the appeal would arise. The instant appeal is wholly without merit and does not warrant admis .....

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..... oticed wrong description of the goods in the invoices which was found to be only a mistake. It also recorded a finding that no show cause notice was issued to the manufacturer asking him to show cause against the wrong description of the goods in the in voice. The Tribunal also found that non alloy steel received by the dealer respondent was duty paid which would qualify for credit on the basis of .....

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..... as issued to the supplier-respondent is a pure question of fact It cannot be regarded as a question of law much less a substantive question of law Accordingly the remedy of revenue would be to approach the Tribunal for rectification by moving appropriate application. The second question whether the goods were misdeclared again would be a question of fact. The Tribunal has recorded the finding that .....

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