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2015 (11) TMI 242 - AT - Central ExciseDuty demand - discrepancy in relation to recording of e-Challans in the ER-1 return - Divergence in recording correct opening balances consistent with previous closing balances - Held that:- Entire demand has been raised purely on the basis of the figures indicated in the Account current as shown in both ER-1 returns. On perusal of e-receipt challan No. 01498 and No. 01360 both dated 04.11.2010, the appellants have remitted an amount of ₹ 3,88,310/- and ₹ 1,91,580/- respectively in their Account, Current and this can be easily verified from ACS data. Appellants plea that there is an error while filing e-return for the month of December and January in both the cases. The appellants deposit of the above amount in their Account Current for the month of November is not in dispute. - Both the lower authorities confirmed the demand only on the ground that the appellant failed to produce sufficient evidence of payment details. Considering the proof of payment of e-receipts, which is on record and the same can be verified from the system ACES data base by the adjudicating authority, confirming the demand only on the basis of ER-1 entry is not justified. - matter remanded back to re-adjudicate - Decided in favour of assessee.
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