https://www.taxtmi.com/caselaws?id=90764 No referable question of law arose from the Tribunal's order on exclusion of clearances claimed as exports through merchant-exporters for notification eligibility. Reliance on affidavits did not arise because their genuineness or admissibility had not been decided. Whether the exported goods were those of the applicant and could be correlated with specific factory clearances through shipping documents and related records was a factual issue. A further proposed question was academic because it could not alter the failure to establish specific correlation between claimed exports and factory clearances. The request for reference to the High Court was therefore declined. en-us Thu, 25 Jun 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90764 No referable question of law arose from the Tribunal's order on exclusion of clearances claimed as exports through merchant-exporters for notification eligibility. Reliance on affidavits did not arise because their genuineness or admissibility had not been decided. Whether the exported goods were those of the applicant and could be correlated with specific factory clearances through shipping documents and related records was a factual issue. A further proposed question was academic because it could not alter the failure to establish specific correlation between claimed exports and factory clearances. The request for reference to the High Court was therefore declined. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90764