https://www.taxtmi.com/caselaws?id=94564 A limitation dispute based on bona fide belief was treated as a factual question because the finding depended on appreciation and interpretation of evidence. The Tribunal held that no question of law arose merely because the assessee claimed to have acted under a bona fide belief. The cited High Court rulings were distinguished on the basis that they arose from materially different factual and legal settings. On that reasoning, the reference application was held not maintainable. en-us Thu, 02 Mar 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94564 A limitation dispute based on bona fide belief was treated as a factual question because the finding depended on appreciation and interpretation of evidence. The Tribunal held that no question of law arose merely because the assessee claimed to have acted under a bona fide belief. The cited High Court rulings were distinguished on the basis that they arose from materially different factual and legal settings. On that reasoning, the reference application was held not maintainable. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94564