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2018 (9) TMI 1116 - AT - Central ExciseDemand of Interest and penalty - wrongly availed credit reversed on being pointed out - whether the interest and penalties confirmed are sustainable or not? Held that:- It is seen that the appellant has not furnished necessary documents to establish that at the time of availing the credit, they had sufficient credit balance. The learned Counsel for appellant has prayed for a further chance to furnish the necessary documents - it is fit to remand the matter to the adjudicating authority so as to provide the appellant a further opportunity to produce the relevant documents - appeal allowed by way of remand.
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