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2017 (4) TMI 145 - AT - Central ExciseCENVAT credit - AED - dealer's Certificate - it is the case of Revenue that the said Certificate should be countersigned by the Central Excise Officers, though the dealers are registered with the Central Excise Department - Held that: - there is no clarification that the dealer's Certificate would require the countersign of the Central Excise Officers - the appellant should provide the documents to substantiate the dealer's Certificate as available. The Adjudicating Authority would also consider in a reasonable manner to protect the interest of the Revenue - appeal allowed by way of remand.
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