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2004 (11) TMI 117 - SC - Central ExciseWhether the assessee has been able to prove that the articles were not smuggled goods and he had come to possession of the articles before the notified date? Held that:- Several materials were considered by the CEGAT to hold that the assessee had discharged its burden. It referred to the orders passed by the authorities under the Treasure Act. The WTO came to a definite conclusion that the assessee had proved that it had possessed the articles prior to the notified date. These essentially are conclusions on facts. A question of law can arises if the forum deciding the case acts on irrelevant materials, or, partly on relevant materials and partly on irrelevant materials or keeps out of consideration on relevant material. In the second category of case the question arises because it is not known as to what extent irrelevant materials have influenced the conclusion. If a finding of fact is arrived at by the Tribunal after improperly rejecting evidence a question of law arises. If findings of fact are based on some evidence sufficiency thereof does not give rise to a question of law. In the instant case the conclusions arrived at by CEGAT are with reference to documents, and materials and they cannot be said to be perverse or without basis. It is not a case where CEGAT has based its conclusions on any irrelevant material or has kept out of consideration any relevant material. That being so, the High Court was justified in holding that no question of law arises out of the order of the CEGAT. Appeal dismissed.
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