TMI Blog2015 (11) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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. - E/S/40822 - 40823/2013, E/MISC/40190-40191/2015 & E/41162 - 41163/2013 - Final Order No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closing balance of previous month of ₹ 4,220/-. In the case of M/s. Electrical Engg. Eqpt. Company the opening balance of ₹ 1,95,276 was shown in the account current as against Nil balance of previous month. The difference amount has been demanded as duty not paid on the goods cleared for the subsequent period. He submits that it is purely a clerical mistake committed by the clerk while filing the returns through ACES for the month of December, 2010 and January, 2011 respectively. He submitted a copy of e-receipt challans both dated 04.11.2010, where they have deposited ₹ 3,88,310/- and in another case ₹ 1,91,580/- in the current account respectively. While filing returns for the month of December,2010 instead of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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. It is seen from page 44 and 45 of the appeal typeset that the cenvat and PLA Account clearly shows sufficient balance in cenvat credit during the period September,2010 to March, 2011. Similarly in PLA Account Current also clearly shows that sufficient balanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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