https://www.taxtmi.com/caselaws?id=46702 A reference under Section 35H(1) of the Central Excise Act was refused because the Tribunal's conclusion rested on a pure finding of fact. The Tribunal had accepted the assessee's explanation that the recovered slips from the factory gate corresponded with the statutory records, and the dispute therefore turned on appreciation of evidence and factual correlation rather than any legal principle. As no question of law arose from that factual determination, the reference petition was not maintainable and the Tribunal's order setting aside the penalty remained undisturbed. en-us Wed, 03 Jul 2002 00:00:00 +0530 Wed, 15 Jul 2020 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46702 A reference under Section 35H(1) of the Central Excise Act was refused because the Tribunal's conclusion rested on a pure finding of fact. The Tribunal had accepted the assessee's explanation that the recovered slips from the factory gate corresponded with the statutory records, and the dispute therefore turned on appreciation of evidence and factual correlation rather than any legal principle. As no question of law arose from that factual determination, the reference petition was not maintainable and the Tribunal's order setting aside the penalty remained undisturbed. Case-Laws Central Excise Wed, 03 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46702