1997 (11) TMI 292

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..... ber (T)]. This reference application have been filed by the Commissioner of Central Excise and Customs, Pune and the following point said to be a question of law arising out of the impugned order of the Tribunal has been raised in the application :- Whether the Tribunal is competent to decide the authenticity of the statement furnished by the assessee to the Bank or any other authority and .....

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..... en to the Bank by itself cannot be a ground or demanding duty without other supporting evidence regarding clandestine manufacture and removal of the goods. The Tribunal found that there is no such evidence. We also bear in mind settled law that mere mis-appreciation of evidence will not by itself be a ground for reference application. In this view of the matter there is no substance in the applica .....

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