Allowing the petition the Court held that  in the fact situation, the Commissioner had correctly concluded that proper internal control system for accounting and finances of the assessee had resulted in the details filed before the Assessing Officer and thereafter, before the Commissioner (Appeals). The details explained and accounted for the shortage of coal. This finding was overturned by the Tribunal stating that the Commissioner had not observed whether the shortage had been passed on to the transporter. Neither in the appellate order of the Tribunal nor in its rectification order was there any reference to the Assessing Officer having made a finding on passing on the loss to the transporters. The Tribunal being the last forum to find on facts, purported to find a fact on surmise. It was an error apparent.  The order is  set aside and quashed. (AY.2009-10)