R. GURURAJAN, JAWAD RAHIM, JJ. ( 1 ) THIS appeal is filed by the department. The department aggrieved by the final Order No. 875-877/2005 of the tribunal dated 6. 6. 2005 has chosen to file this appeal by raising the following questions of law: (a) Whether the tribunal was correct in allowing the appeal when the issue regarding the relevant date of payment of duty and interest is the date on which the goods are cleared from the factory? (b) Whether the tribunal was correct in allowing the appeal when the issue regarding the escalation of prices of cleared goods or revision of rates of duty due to change of classification will not have effect on the date of clearance of goods, whereas there is in implication of duty and interest as the relevant date was the demand of duty and interest with the date of clearance of goods and not the date of escalation of rate revision due to change in classification of goods? ( 2 ) WE have today, disposed of a similar appeal in CEA No. 1/2006 and in the said judgment we have accepted the order passed by the tribunal. In the light of the order passed by us in CEA No. 1/2006, we are of the view that impugned order does not require any interference. No question of law arises for our consideration and the order of the tribunal is based on facts and in terms of a judgment of this Court reported in 2004 (168) E. L. T. 466. ( 3 ) APPEAL stands rejected without being admitted.