https://www.taxtmi.com/caselaws?id=88059 A declaration made to a bank, by itself, could not sustain an excise duty demand without supporting evidence of clandestine manufacture and removal. The Tribunal did not decide the authenticity of the statement; it held that the revenue had no evidentiary basis for the levy. The reference application merely sought reconsideration of the appreciation of evidence, and such alleged misappreciation does not give rise to a referable question of law. The reference application was therefore rejected in favour of the assessee. en-us Fri, 28 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88059 A declaration made to a bank, by itself, could not sustain an excise duty demand without supporting evidence of clandestine manufacture and removal. The Tribunal did not decide the authenticity of the statement; it held that the revenue had no evidentiary basis for the levy. The reference application merely sought reconsideration of the appreciation of evidence, and such alleged misappreciation does not give rise to a referable question of law. The reference application was therefore rejected in favour of the assessee. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88059