TMI Blog2014 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... here was some mistakes in booking the figures by the concerned C.A. In support they have obtained Chartered Accountants Certificate for the said mistakes and placed before the Ld.Commissioner(Appeals) which was not considered. In these premises, we are of the view that the Appellants should be given a fair chance to present their case - while remanding the case the Appellant be put into terms - ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Act, 1944. He submits that the issue relates to demand of duty on shortage of goods noticed while making a comparison between their monthly RT-12 returns and balance sheets of the respective years. He submits that because of some erroneous interpretation of data, error has been crept into the balance sheet, showing excess production of finished goods. He submits that with proper evidences the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the data reflected in respective balance sheets. From the submission of the Ld.C.A. prima facie, we find that the figures mentioned in the balance sheet were incorrect inasmuch as there was some mistakes in booking the figures by the concerned C.A. In support they have obtained Chartered Accountants Certificate for the said mistakes and placed before the Ld.Commissioner(Appeals) which was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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