https://www.taxtmi.com/caselaws?id=30062 An admitted shortage of finished marble slabs, not a question of manufacture, was the real controversy before the Tribunal. The assessee's explanation that the shortage resulted from wear and tear during storage or handling was not substantiated, so the factual basis for invoking the cited precedent was absent. Because that precedent concerned manufacture and not shortage of stock, it was inapplicable. On those facts, no substantial question of law arose from the Tribunal's order, so the reference petition was not maintainable, and the connected writ petition seeking refund on the same footing also failed. en-us Mon, 22 Oct 2007 00:00:00 +0530 Tue, 05 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30062 An admitted shortage of finished marble slabs, not a question of manufacture, was the real controversy before the Tribunal. The assessee's explanation that the shortage resulted from wear and tear during storage or handling was not substantiated, so the factual basis for invoking the cited precedent was absent. Because that precedent concerned manufacture and not shortage of stock, it was inapplicable. On those facts, no substantial question of law arose from the Tribunal's order, so the reference petition was not maintainable, and the connected writ petition seeking refund on the same footing also failed. Case-Laws Central Excise Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30062