https://www.taxtmi.com/caselaws?id=284312 Alleged suppression of sales based on power-consumption disparity was treated as a pure question of fact because the Tribunal relied on day-to-day production accounts, excise verification, and the absence of those records for the year under appeal. On that factual record, the dispute did not give rise to a substantial question of law, so appellate interference was unwarranted. The appeal was dismissed, with liberty to seek recall or fresh consideration before the Tribunal if the relevant production records were available and material. en-us Tue, 01 Apr 2003 00:00:00 +0530 Mon, 11 Nov 2019 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284312 Alleged suppression of sales based on power-consumption disparity was treated as a pure question of fact because the Tribunal relied on day-to-day production accounts, excise verification, and the absence of those records for the year under appeal. On that factual record, the dispute did not give rise to a substantial question of law, so appellate interference was unwarranted. The appeal was dismissed, with liberty to seek recall or fresh consideration before the Tribunal if the relevant production records were available and material. Case-Laws Income Tax Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284312