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2010 (1) TMI 521 - AT - Central ExciseDemand – Audit objection – Without preceding investigation, they cannot sustain SCN. It is more so as internal auditors of department can not act as investigating agency, jurisdictions of both being distinct. Demand – Arithmetical blunders – addition to figure shown as closing balance of inputs issued to factory floor, held to be arithmetical mistake. 2312 Kg chose to be added to (-) 11,412 Kg to arrive a total figure of 13,724 Kg. Demand not sustainable. Cenvat/Modvat – burden of proof regarding admissibility of Cevat Credit is not on assessee when they consistently denied taking credit and department had not produced Cenvat account.
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