Tribunal finding on evidence left undisturbed as the Supreme Court found no basis for interference

The Supreme Court declined to interfere with the Tribunal's finding because the evidence on record did not justify appellate interference, even though the Revenue's contention appeared prima facie substantial. The Court indicated that the same issue could merit serious consideration in an appropriate case where the evidence is properly established, but on the present record the Tribunal's conclusion was left undisturbed and the appeal was dismissed.

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Issues: Whether the Tribunal's finding, based on the evidence on record, called for interference.

Analysis: The Court noted that although the Revenue's contention appeared prima facie substantial, the state of evidence in the case made interference with the Tribunal's finding inappropriate. The Court also indicated that a similar issue may warrant serious consideration in an appropriate case where evidence is properly laid.

Conclusion: The finding recorded by the Tribunal was not interfered with and the appeal was dismissed.

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