https://www.taxtmi.com/caselaws?id=166881 A reference application was not maintainable because the objections raised concerned factual appreciation, not a referable question of law. The Tribunal's reliance on the vehicle records, chemical analysis, witness statements and R.G. 1 discrepancies was treated as a factual conclusion. Challenges to the Chemical Examiner's report and the alleged omission of R.G. 1 discrepancies could not be introduced at the reference stage because they had not been specifically raised in the appeal grounds or argued before the Tribunal. The reference jurisdiction was confined to questions of law arising from the Tribunal's order, and the application was rejected. en-us Sat, 04 Feb 1984 00:00:00 +0530 Tue, 11 Nov 2014 11:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166881 A reference application was not maintainable because the objections raised concerned factual appreciation, not a referable question of law. The Tribunal's reliance on the vehicle records, chemical analysis, witness statements and R.G. 1 discrepancies was treated as a factual conclusion. Challenges to the Chemical Examiner's report and the alleged omission of R.G. 1 discrepancies could not be introduced at the reference stage because they had not been specifically raised in the appeal grounds or argued before the Tribunal. The reference jurisdiction was confined to questions of law arising from the Tribunal's order, and the application was rejected. Case-Laws Central Excise Sat, 04 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166881