TMI Blog2017 (5) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... pondences and the reasons given by the appellant for variance between the balance sheet and ER-1 returns - this case needs to be remanded back to the original authority with a direction to examine the documents produced by the appellant explaining the variance between the balance sheet and ER-1 returns - appeal allowed by way of remand. - E/1066/2012-SM - 20694/2017 - Dated:- 15-5-2017 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns filed for the said period, the Revenue found that there was a variances of excise duties to the tune of ₹ 3,48,671/-. Thereafter, a show-cause notice was issued to the appellant and after following the due process of law, the adjudicating authority passed the Order-in-Original confirming the demand of ₹ 3,48,671/- with interest along with penalty. Aggrieved by the said order, appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the demand is not sustainable. For this submission, she relied upon the following decisions. i. CCE vs. Universal Polythelene Industries: 2011 (270) ELT 168 (Pat.) affirmed by the Supreme Court in 2016 (342) ELT A226 (SC). ii. CCE vs. Vidarbha Winding Wires Ltd.: 2008 (229) ELT 218 (Tri.-Mum.) iii. CCE vs. Laminar Industries: 2007 (220) ELT 946 (Tri.-Mum.) iv. Toshika ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the variances between the balance sheet and ER-1 returns have not been reconciled and the balance sheet and the ER-1 returns being statutory record should tally with each other. 6. After considering the submissions of both the parties and perusal of the material on record and also the decision cited by the learned counsel for the appellant, I find that the learned Commissioner (A) in the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t explaining the variance between the balance sheet and ER-1 returns. The adjudicating authority is also directed to consider the other pleas of the appellant raised in the appeal regarding limitation and other aspects and thereafter pass a fresh reasoned order. The impugned order is set aside and the matter is remanded for fresh adjudication. ( Operative portion of the Order was pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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