https://www.taxtmi.com/caselaws?id=80479 Reference under Section 35G lies only on a genuine question of law, not on mere disagreement with the Tribunal's appreciation of evidence. Challenges directed at witness statements, corroborative documents, the probative value of records, and alleged shifting of the burden of proof remained factual in nature because the Tribunal had considered the material, given reasons, and reached its conclusion on the totality of circumstances. No referable question of law arose, so the reference application was not maintainable on the grounds urged. en-us Fri, 05 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80479 Reference under Section 35G lies only on a genuine question of law, not on mere disagreement with the Tribunal's appreciation of evidence. Challenges directed at witness statements, corroborative documents, the probative value of records, and alleged shifting of the burden of proof remained factual in nature because the Tribunal had considered the material, given reasons, and reached its conclusion on the totality of circumstances. No referable question of law arose, so the reference application was not maintainable on the grounds urged. Case-Laws Central Excise Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80479