https://www.taxtmi.com/caselaws?id=243170 Concurrent factual findings on shortage and stock explanation were based on the RG-1 register, books and supporting charts, which satisfactorily explained a substantial part of the alleged shortage of G.M. Balls. The Commissioner (Appeals) accepted the explanation to that extent and restricted the adverse finding to the unsubstantiated balance quantity, and the Tribunal affirmed that appreciation of evidence. As the revenue did not show that the accepted material was fabricated, false or perverse, no substantial question of law arose and the challenge failed. en-us Tue, 12 Nov 2013 00:00:00 +0530 Mon, 27 Jan 2014 23:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243170 Concurrent factual findings on shortage and stock explanation were based on the RG-1 register, books and supporting charts, which satisfactorily explained a substantial part of the alleged shortage of G.M. Balls. The Commissioner (Appeals) accepted the explanation to that extent and restricted the adverse finding to the unsubstantiated balance quantity, and the Tribunal affirmed that appreciation of evidence. As the revenue did not show that the accepted material was fabricated, false or perverse, no substantial question of law arose and the challenge failed. Case-Laws Central Excise Tue, 12 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243170