M.M. Kumar, J. - (1.) The Commissioner of Customs has filed the instant appeal against the view taken by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') in its order dated 22 -9 -2010 [ : 2011 (264) E.L.T. 318 (T)] (A. 4) upholding the view of the Commissioner (Appeals). A perusal of the order would show that the importer -respondent had claimed that they paid only 10,000 Euros and there was no advance payment of any amount in Euros currency as mentioned in the invoice produced and relied by the Customs Department. It has been found that there was no investigation regarding the actual payment in respect of the transaction. The Tribunal has also pointed out glaring discrepancy in the document relied upon by the department. The Commissioner (Appeals) in his order has specifically mentioned that the invoice relied upon by the appellant to show the price as 19,000 Euros was not a signed invoice and could not have been relied upon. On that basis, the Commissioner (Appeals) had set aside the order -in -original passed by the adjudicating authority. Infact there was no evidence sustainable in law to initiate proceedings against the importer -respondent. The view taken by the Commissioner (Appeals) has been accepted by the Tribunal and we find no ground to interfere in the same as these are pure findings of fact. It is thus patent that no question of law much less a substantive question of law would arise for adjudication of this Court. Accordingly, the appeal fails and the same is dismissed.;