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2014 (12) TMI 700 - GUJARAT HIGH COURTClandestine removal of goods - estimation of value of clearance - demand based on packing and folding register - non consideration of production capacity and electricity consumption figures - Held that:- Tribunal has given its conclusion on the factual finding based on evidence on record. Such findings cannot be stated to be perverse. When the Tribunal is final fact finding authority, any interference in the factual conclusion of the Tribunal would be permissible only if it is demonstrated that such findings are perverse in sense that the same are not based on evidence on record or that irrelevant evidence is taken into account. Findings and conclusions of the Tribunal were based on evidence on record. Such evidence was not confined to a single statement of the proprietor. It is true that reliance was placed on such a statement which was not impermissible since the statement was never retracted. However, it would be incorrect to suggest that the conclusions of the Tribunal were based on a single factor namely unretracted statement of the proprietor. No substantial questions of law arise in these appeals - Decided against assessee.
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