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    <title>1991 (9) TMI 205 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=81651</link>
    <description>The Tribunal treated the challenge to its inference of clandestine manufacture and removal as raising a referable question of law where that inference was drawn from bank stock verification material and civil court pleadings. It held that the issue was not to be rejected merely because it involved factual appreciation, since the real question was whether such material could legally support the conclusion reached. The reference was therefore maintained, the proposed question was reformulated, and the core issue was sent to the High Court for opinion while the abandoned question was not pursued.</description>
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    <pubDate>Mon, 16 Sep 1991 00:00:00 +0530</pubDate>
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      <title>1991 (9) TMI 205 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81651</link>
      <description>The Tribunal treated the challenge to its inference of clandestine manufacture and removal as raising a referable question of law where that inference was drawn from bank stock verification material and civil court pleadings. It held that the issue was not to be rejected merely because it involved factual appreciation, since the real question was whether such material could legally support the conclusion reached. The reference was therefore maintained, the proposed question was reformulated, and the core issue was sent to the High Court for opinion while the abandoned question was not pursued.</description>
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      <pubDate>Mon, 16 Sep 1991 00:00:00 +0530</pubDate>
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