Question juridique clé
Whether the appeal could challenge the finding that the calculation sheet was forged and the appellant’s prior admission.
Solution extraite
The new attempt to retract the admission was not admissible; the factual challenge did not meet the strict requirements for attacking factual findings.
Motifs extraits
The appellant offered only appellatorily framed criticism. A factual finding may be reviewed only if manifestly inaccurate or arbitrary, which had to be specifically pleaded and substantiated under the Federal Supreme Court Act and Constitution.