https://www.taxtmi.com/caselaws?id=82025 A reference is maintainable only where a genuine question of law arises from the Tribunal's order; findings based on factual appreciation, including alleged suppression of excisable goods and non-disclosure of manufacturing activity, do not by themselves create a referable legal issue. The Tribunal's view that the assessee's declaration did not cover all excisable goods, and that omission to disclose splints and veneers supported non-compliance, was treated as factual. The challenge to the show cause notice and addendum also failed because the original notice was issued by the competent authority and the addendum merely quantified duty, without constituting a fresh notice. en-us Wed, 15 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82025 A reference is maintainable only where a genuine question of law arises from the Tribunal's order; findings based on factual appreciation, including alleged suppression of excisable goods and non-disclosure of manufacturing activity, do not by themselves create a referable legal issue. The Tribunal's view that the assessee's declaration did not cover all excisable goods, and that omission to disclose splints and veneers supported non-compliance, was treated as factual. The challenge to the show cause notice and addendum also failed because the original notice was issued by the competent authority and the addendum merely quantified duty, without constituting a fresh notice. Case-Laws Central Excise Wed, 15 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82025