https://www.taxtmi.com/caselaws?id=46256 A referable question of law does not arise where the Tribunal's findings on clandestine removal, duty demand and penalties are based on seized records and other relevant material. The Court held that objections attacking those findings were only challenges to appreciation of evidence and factual inference. A finding can generate a legal question only if it is unsupported by evidence, perverse, or based on irrelevant material. Since the Tribunal considered all relevant materials and relied on none that was irrelevant, the reference application failed. en-us Thu, 31 Aug 2000 00:00:00 +0530 Fri, 16 Jul 2010 16:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46256 A referable question of law does not arise where the Tribunal's findings on clandestine removal, duty demand and penalties are based on seized records and other relevant material. The Court held that objections attacking those findings were only challenges to appreciation of evidence and factual inference. A finding can generate a legal question only if it is unsupported by evidence, perverse, or based on irrelevant material. Since the Tribunal considered all relevant materials and relied on none that was irrelevant, the reference application failed. Case-Laws Central Excise Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46256