https://www.taxtmi.com/caselaws?id=74934 Whether a GS.13 register objection raised a referable question of law depended on appreciation of evidence: the Tribunal treated the entries, delayed photocopies, lack of supporting testimony, and the appellant's own statements as factual matters, and held that the register carried no presumption of correctness, so the objection was not referable. Whether a proved contravention could be converted from one sub-section to another under the same section was treated as a legal issue concerning the permissibility of that conversion under the Gold (Control) Act, and was therefore required to be referred to the High Court. The reference thus succeeded only on the conversion question. en-us Wed, 21 Jun 1989 00:00:00 +0530 Mon, 13 Jun 2011 14:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74934 Whether a GS.13 register objection raised a referable question of law depended on appreciation of evidence: the Tribunal treated the entries, delayed photocopies, lack of supporting testimony, and the appellant's own statements as factual matters, and held that the register carried no presumption of correctness, so the objection was not referable. Whether a proved contravention could be converted from one sub-section to another under the same section was treated as a legal issue concerning the permissibility of that conversion under the Gold (Control) Act, and was therefore required to be referred to the High Court. The reference thus succeeded only on the conversion question. Case-Laws Central Excise Wed, 21 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74934