https://www.taxtmi.com/caselaws?id=167573 A reference application is maintainable only where the Tribunal's order gives rise to a question of law; findings based on evidence and factual inference are not referable unless perverse or unsupported by evidence. Questions concerning benami arrangement, clandestine manufacture, tobacco quantity, and duty evasion were all factual in nature and did not create a referable legal issue. The argument on denial of cross-examination also failed because it had neither been raised in appeal nor decided in the Tribunal's order, and a point not raised or decided cannot be referred. 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 A reference application is maintainable only where the Tribunal's order gives rise to a question of law; findings based on evidence and factual inference are not referable unless perverse or unsupported by evidence. Questions concerning benami arrangement, clandestine manufacture, tobacco quantity, and duty evasion were all factual in nature and did not create a referable legal issue. The argument on denial of cross-examination also failed because it had neither been raised in appeal nor decided in the Tribunal's order, and a point not raised or decided cannot be referred. Case-Laws Central Excise Mon, 22 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167573