https://www.taxtmi.com/caselaws?id=47361 A factual finding that an assessee had proved silver bars were not smuggled did not, on these facts, raise any question of law for reference. The Court applied the principle that a finding of fact becomes a legal issue only if it is unsupported by evidence, contrary to evidence, perverse, or based partly on irrelevant material; mere disagreement with the sufficiency or adequacy of evidence is insufficient. As the Tribunal's conclusion was supported by relevant documents and surrounding circumstances, it was not perverse or unsupported, and no question of law arose. en-us Wed, 03 Nov 2004 00:00:00 +0530 Wed, 18 Jun 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47361 A factual finding that an assessee had proved silver bars were not smuggled did not, on these facts, raise any question of law for reference. The Court applied the principle that a finding of fact becomes a legal issue only if it is unsupported by evidence, contrary to evidence, perverse, or based partly on irrelevant material; mere disagreement with the sufficiency or adequacy of evidence is insufficient. As the Tribunal's conclusion was supported by relevant documents and surrounding circumstances, it was not perverse or unsupported, and no question of law arose. Case-Laws Central Excise Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47361