https://www.taxtmi.com/caselaws?id=73601 Questions depending on appreciation of evidence and factual findings about contravention of excise records and processing entries do not become questions of law merely because the breach is described as technical. Where the records showed a dutiable process had been carried out and entries were altered only after detection, confiscation, fine and penalty were treated as consequences of the proved violation. A plea that the breach was merely venial was rejected because the Rules contemplated such sanctions for the contravention, and an asserted challenge to the vires of section 2(f) was held not to arise from the order under reference. The reference application was rejected. en-us Fri, 18 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73601 Questions depending on appreciation of evidence and factual findings about contravention of excise records and processing entries do not become questions of law merely because the breach is described as technical. Where the records showed a dutiable process had been carried out and entries were altered only after detection, confiscation, fine and penalty were treated as consequences of the proved violation. A plea that the breach was merely venial was rejected because the Rules contemplated such sanctions for the contravention, and an asserted challenge to the vires of section 2(f) was held not to arise from the order under reference. The reference application was rejected. Case-Laws Income Tax Fri, 18 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73601