https://www.taxtmi.com/caselaws?id=301133 The SC treated the dispute as one turning on findings of fact and held that the Tribunal was the final fact-finder. In the absence of any basis to disturb those factual conclusions, the Court declined appellate reappraisal and found no ground for interference, dismissing the civil appeal on merits. Delay in filing was also condoned, allowing the appeal to be considered, but no substantive reasoning was given on that aspect. en-us Fri, 18 Mar 2005 00:00:00 +0530 Mon, 14 Mar 2022 16:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301133 The SC treated the dispute as one turning on findings of fact and held that the Tribunal was the final fact-finder. In the absence of any basis to disturb those factual conclusions, the Court declined appellate reappraisal and found no ground for interference, dismissing the civil appeal on merits. Delay in filing was also condoned, allowing the appeal to be considered, but no substantive reasoning was given on that aspect. Case-Laws Customs Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301133