https://www.taxtmi.com/caselaws?id=48532 A reference under Section 35H(1) of the Central Excise Act is not maintainable where the dispute turns only on appreciation of evidence and factual findings. The commentary explains that the challenge to the Tribunal's fixation of the change in the 'd' factor depended on production figures, statements of the assessee's personnel, and the Tribunal's assessment of those materials, so no referable question of law arose. It also notes that the Tribunal's finding that the change occurred in November 1997, not from 1-10-1997, was supported by the record, and the related recomputation of duty and reduction of penalty were treated as justified. en-us Thu, 15 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48532 A reference under Section 35H(1) of the Central Excise Act is not maintainable where the dispute turns only on appreciation of evidence and factual findings. The commentary explains that the challenge to the Tribunal's fixation of the change in the 'd' factor depended on production figures, statements of the assessee's personnel, and the Tribunal's assessment of those materials, so no referable question of law arose. It also notes that the Tribunal's finding that the change occurred in November 1997, not from 1-10-1997, was supported by the record, and the related recomputation of duty and reduction of penalty were treated as justified. Case-Laws Central Excise Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48532