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M/s Vidhwath Electricals, M/s Electrical Engg & Eqpt Company Versus Commissioner of Central Excise, Chennai-IV

2015 (11) TMI 242 - CESTAT CHENNAI

Duty 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 t .....

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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. 40439-40440/2015 - Dated:- 17-4-2015 - R Periasami, Member (T) For the Appellant : Mr N Viswanathan, Adv For the Respondent : Mr L Pannerselam, AC (AR) ORDER Pe .....

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d by the Asst. Commissioner of Central Excise, Guindy Division vide registration certificate dated 13.10.2014. Accordingly, both the miscellaneous applications are allowed. After allowing the miscellaneous applications, stay applications filed by them are taken up for disposal. Since, the matter falls in a narrow compass after dispensing the stay applications, both the appeals are taken up for disposal. 2. Ld. Advocate submits that both the show cause notices were issued based on the opening bal .....

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count 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 ac .....

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nt of duty. The copies of challans and revised manual ER-1 returns were produced to the Department and the department has failed to verify and reconcile the same in the ACES Data base. He pleaded that the same documents were submitted before appellate authority and without considering these documents he ordered pre-deposit of the entire amount in the stay order No. 13/13 and 16/13 dated 20.02.13 and subsequently dismissed their appeal for non-compliance in his final order dated 27.02.2013. Ld. A .....

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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 .....

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