TMI Blog1985 (7) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... Application has been filed against Order No. A-426/84-NRB, dated 9-11-1984 passed by North Regional Bench of this Tribunal in Appeal No. ED (Del) (T) 619/82-NRB, titled M/s. Gunwant Rai Harivallabh Jani, Kamptee Line, Rajnandgaon v. Collector of Central Excise, Indore. 2. The applicants were charged for manufacturing Bidis outside their factory and selling them under their brand name Ranvir Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spectively is also not towards higher side. The demand of the excise duty on the bidis so removed clandestinely without payment of duty is also in order. 3. Not satisfied with the said order passed by this Bench of the Tribunal, the applicants alleged in this reference application that the following questions of law arise out of the order which should be referred to the High Court of Madhya Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.I.T. (31 ITR 28) has laid down the following principles regarding making reference to the Hon ble Supreme Court or the High Courts. 1. When the point for determination is a pure question of law such as construction of a statute or document of title, the decision of the Tribunal is open to reference to the Court. 2. When the point for determination is a mixed question of law and fact, (a) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciation of the evidence available on record and no legal point arises out of this order. 6. The only argument advanced by Shri Thakar, the learned Counsel for the applicants is that the evidence upon which the Tribunal has relied upon was recorded during the investigation proceedings and that no opportunity was granted by the department to cross-examine those witnesses though the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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