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2014 (8) TMI 183 - AT - Central ExciseWaiver of pre-deposit - short payment of duty - difference in the production figures shown in the RT-12 returns and the data reflected in respective balance sheets - Held that:- 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 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 - matter remanded back conditionally.
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