https://www.taxtmi.com/caselaws?id=46257 A question can be referred only if it arises from the Tribunal's order, and a contention not raised or considered by the Tribunal cannot be the basis of reference. The Tribunal's deletion of duty and penalty rested on factual appreciation that the resin shortage was satisfactorily explained as natural loss during processing and handling over time. That conclusion was a finding of fact, and in the absence of perversity or lack of material it did not give rise to a referable question of law. The reference petition was therefore not entertainable. en-us Tue, 30 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 17:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46257 A question can be referred only if it arises from the Tribunal's order, and a contention not raised or considered by the Tribunal cannot be the basis of reference. The Tribunal's deletion of duty and penalty rested on factual appreciation that the resin shortage was satisfactorily explained as natural loss during processing and handling over time. That conclusion was a finding of fact, and in the absence of perversity or lack of material it did not give rise to a referable question of law. The reference petition was therefore not entertainable. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46257