TMI Blog2019 (11) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... rect material to reach a conclusion that the assessee had run the brick-kiln for 65 days and not 53 days (as disclosed by him), however, that issue is a pure question of fact which is to be decided in the facts and evidence obtaining in each case. This Court is not required to interfere with the findings of fact, unless shown to be perverse, and in the second, in the facts of the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty :- C.S.C. ORDER 1. The present revision has been filed by the applicant-assessee against the order of the Commercial Tax Tribunal, Varanasi dated 11.12.2012 in Second Appeal No.200 of 2004 for A.Y. 1999-2000 (UP). By that order, the Tribunal has dismissed the assessee's appeal and also dismissed the revenue's cross appeal arising from the order of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00, he granted partial relief and reduced the firing period to 65 days. 3. Having heard Sri S.P. Lal, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue, though there may be some force in the submission of learned counsel for the assessee that there is no direct material to reach a conclusion that the assessee had run the brick-k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to have relied on the facts discovered during the survey dated 21.01.2000 with respect to preparation of raw bricks etc. 5. In view of the above findings of fact recorded by the Tribunal appear to be based on material and evidence existing on record as may not call for any interference. 6. The present revision lacks merit and, is accordingly, dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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