https://www.taxtmi.com/caselaws?id=48012 Concurrent factual findings in excise matters involving misdeclaration, dual invoicing, classification and valuation will ordinarily not be disturbed in writ jurisdiction unless arbitrariness, mala fides or breach of natural justice is shown. The Court accepted that the Tribunal's reasoning was based on the overall record and not on a fresh ground introduced without notice, so the procedural fairness challenge failed. It also held that questions seeking reappraisal of factual findings on duty demand, classification and valuation did not constitute referable substantial questions of law, and the reference application under Section 35G was rightly refused. en-us Mon, 22 Jan 2007 00:00:00 +0530 Mon, 02 Aug 2010 11:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48012 Concurrent factual findings in excise matters involving misdeclaration, dual invoicing, classification and valuation will ordinarily not be disturbed in writ jurisdiction unless arbitrariness, mala fides or breach of natural justice is shown. The Court accepted that the Tribunal's reasoning was based on the overall record and not on a fresh ground introduced without notice, so the procedural fairness challenge failed. It also held that questions seeking reappraisal of factual findings on duty demand, classification and valuation did not constitute referable substantial questions of law, and the reference application under Section 35G was rightly refused. Case-Laws Central Excise Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48012