https://www.taxtmi.com/caselaws?id=32999 A confessional statement alleging unaccounted production did not, on the facts, justify interference where there were no private records, stock corroboration, or other supporting materials showing production or clearance beyond statutory records. The appellate finding that the adjudication order lacked discussion of the relevant material and that the alleged oil gain was not realistically established was treated as a factual conclusion based on the record. While a confessional statement is not devoid of evidentiary value, the Tribunal's conclusion required no interference because the Revenue failed to demonstrate any substantial question of law. en-us Wed, 21 Jan 2009 00:00:00 +0530 Wed, 19 Jan 2011 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32999 A confessional statement alleging unaccounted production did not, on the facts, justify interference where there were no private records, stock corroboration, or other supporting materials showing production or clearance beyond statutory records. The appellate finding that the adjudication order lacked discussion of the relevant material and that the alleged oil gain was not realistically established was treated as a factual conclusion based on the record. While a confessional statement is not devoid of evidentiary value, the Tribunal's conclusion required no interference because the Revenue failed to demonstrate any substantial question of law. Case-Laws Central Excise Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32999