https://www.taxtmi.com/article/detailed?id=988 Appeals to High Courts from Appellate Tribunal orders under Central Excise, Income Tax and Customs are admissible only on a substantial question of law; the High Court formulates that question and confines the hearing to it, preserving limited power to hear other substantial legal questions for reasons recorded. Factual findings by the adjudicating authority or Tribunal are ordinarily excluded from re examination, except in narrow cases such as established perversity or where an undeclared legal issue arises from the Tribunal's order. en-us Mon, 18 Oct 2010 00:00:00 +0530 Sat, 14 Sep 2013 23:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=988 Appeals to High Courts from Appellate Tribunal orders under Central Excise, Income Tax and Customs are admissible only on a substantial question of law; the High Court formulates that question and confines the hearing to it, preserving limited power to hear other substantial legal questions for reasons recorded. Factual findings by the adjudicating authority or Tribunal are ordinarily excluded from re examination, except in narrow cases such as established perversity or where an undeclared legal issue arises from the Tribunal's order. Articles Budget - Tax Proposals Mon, 18 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=988