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TMI Blog1997 (8) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... t, for the Respondent. [Order]. The subject Miscellaneous Application seeks condonation of delay of 25 days in presenting the Reference Application to the Tribunal. The ground taken for seeking condonation is that inadvertently the applicant Commissioner took the matter with Board for filing an appeal before the Supreme Court on the presumption that the question involved in the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises out of Tribunal s Order dated 10-2-1997 :- Whether furnishing of document under Section 12A of CEA, 1944 is sufficient evidence for the assessee to discharge the burden cast on him under Section 12B of CEA, 1944 to prove that incidence of duty has not been passed on to the consumer for purposes of refund under Section 11B of CEA, 1944"? 4. I have heard both sides. Learned JDR has reiter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 1986 (159) ITR 78. He submits that in the said citation, the Apex Court has observed as follows :- If the conclusion is based on some evidences on which a conclusion could be arrived at, no question of law as such arises. He also relies on Calcutta High Court s (DB) judgment in the case of C.I.T. v. Srikrishna reported in 1992 (193) ITR 494 wherein it has been held that the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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