https://www.taxtmi.com/caselaws?id=46795 Questions arising from the Tribunal's treatment of statements recorded under Section 14 of the Central Excise Act, the denial of cross-examination of transporters and other witnesses, and findings on misdeclaration and clandestine removal were treated as referable questions of law under Section 35H(1). The Court held that these issues went beyond pure questions of fact because they concerned the evidentiary value of the statements and the legal effect of the cross-examination objection. The Revenue's questions were therefore held referable to the High Court, and the Tribunal was directed to state the case and transmit the record. en-us Thu, 17 Jul 2003 00:00:00 +0530 Sat, 24 Jul 2010 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46795 Questions arising from the Tribunal's treatment of statements recorded under Section 14 of the Central Excise Act, the denial of cross-examination of transporters and other witnesses, and findings on misdeclaration and clandestine removal were treated as referable questions of law under Section 35H(1). The Court held that these issues went beyond pure questions of fact because they concerned the evidentiary value of the statements and the legal effect of the cross-examination objection. The Revenue's questions were therefore held referable to the High Court, and the Tribunal was directed to state the case and transmit the record. Case-Laws Central Excise Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46795