https://www.taxtmi.com/caselaws?id=3723 The Tribunal's acceptance of the assessee's explanation for the alleged stock discrepancy was a finding of fact based on the evidence before it, including the absence of contemporaneous statements from those present at the factory. Revenue's reliance on a later-recorded accountant's statement did not displace that factual assessment, and the evidentiary weight of the materials was for the fact-finder. As no substantial question of law arose from the deletion of penalty under the Central Excise Rules, interference was not warranted and the assessee's position was sustained. en-us Thu, 16 Nov 2006 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3723 The Tribunal's acceptance of the assessee's explanation for the alleged stock discrepancy was a finding of fact based on the evidence before it, including the absence of contemporaneous statements from those present at the factory. Revenue's reliance on a later-recorded accountant's statement did not displace that factual assessment, and the evidentiary weight of the materials was for the fact-finder. As no substantial question of law arose from the deletion of penalty under the Central Excise Rules, interference was not warranted and the assessee's position was sustained. Case-Laws Central Excise Thu, 16 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3723