9911796707
TMI Blog2000 (6) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... lly with regard to 56 vehicles of different models found in excess of the recorded balance in a statutory document i.e. R.G.1 Register and ignore the same with regard to 126 vehicles of different models found short. 2. Whether it is legal to set off excess of 56 vehicles of different models against shortage of 126 vehicles of different models not comparable with the models of aforesaid 56 vehicles. 2. Arguing the case for Revenue Shri S.K. Das, Ld. DR submits that the Tribunal, on the basis of private records of MUL, in the form of computer generated data, though these were not found entered in their statutory record in form R.G.1 Register in absence of any evidence in support of the hypothetical contention of MUL that there may be huma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Dalip Singh v. UOI reported in 1987 (31) E.L.T. 352. He submitted that this decision of the Hon'ble Delhi High Court was followed by the Tribunal in the case of Sree Ram Woollen Mills v. CC, Delhi reported in 1992 (43) ECR 78. He submitted that if the conclusion is based on some evidence, on which a conclusion could be arrived at, no question of law as such arises. In support of his contention he cited and relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax v. Orissa Corpn. Pvt. Ltd. reported in 1986 (159) ITR 78. He also cited the decision of the Hon'ble Supreme Court in the case of State of Andhra Pradesh reported in 1984 (2) SCC 445. Ld. Consultant, therefore, prayed that the reference appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f against the shortage. To this extent, we agree with the contention of the Ld. Counsel for the Appellants that in case, their contentions are not accepted to the full extent, then they should be given the benefit of this error i.e. setting off the excess against the shortages. We, therefore, hold that 56 vehicles found in excess shall have to be reduced from the 126 vehicles found short and thus the net shortage will be 70 vehicles . We find that the setting off is based on the facts and appreciation of evidence and since the issue is that of facts and appreciation of evidence, no point of law arises in view of the decisions cited and relied upon by the respondent. In this view of the matter, the Reference Applications are rejected. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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