https://www.taxtmi.com/caselaws?id=167573 The Tribunal found the appellants guilty of manufacturing and selling Bidis outside their factory without paying excise duty. Sufficient evidence linked the appellants to the offense, resulting in confiscation of the bidis and imposition of penalties for violating Central Excise Rules. The Tribunal dismissed the questions raised on natural justice, benamidars' evidence, and excise duty evasion, stating the impugned order was factual. The denial of cross-examination during investigation proceedings was not considered, as it was not raised in the main appeal. The reference application was rejected for lacking legal points, emphasizing the need to differentiate between legal questions and factual disputes. en-us Mon, 22 Jul 1985 00:00:00 +0530 Wed, 24 Dec 2014 18:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167573 The Tribunal found the appellants guilty of manufacturing and selling Bidis outside their factory without paying excise duty. Sufficient evidence linked the appellants to the offense, resulting in confiscation of the bidis and imposition of penalties for violating Central Excise Rules. The Tribunal dismissed the questions raised on natural justice, benamidars' evidence, and excise duty evasion, stating the impugned order was factual. The denial of cross-examination during investigation proceedings was not considered, as it was not raised in the main appeal. The reference application was rejected for lacking legal points, emphasizing the need to differentiate between legal questions and factual disputes. Case-Laws Central Excise Mon, 22 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167573