2018 (2) TMI 1666

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..... act of the case is that the appellant while carrying forward the closing balance of the CENVAT account as on 31.03.2010 to opening balance on 01.04.2010 in their accounting record, mistakenly recorded short amount as opening balance in April, 2010. After realising the mistake they passed a journal voucher/entry for the difference amount whereby the opening balance as on 01.04.2010 was corrected. H .....

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..... ot submitted any documentary evidence before the Adjudicating Authority in defence. Therefore the Commissioner (Appeals) without any documentary evidence allowed the appeal. He submits that the respondent only submitted Chartered Accountant certificate regarding explanation for short as on 31.03.2010 and accounting opening balance of CENVAT as on 01.04.2010 and for the difference amount no documen .....

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..... find that undisputed fact is that closing balance of CENVAT account as on 31.03.2010 is correct which is not under dispute. The respondent was supposed to carry forward the same closing balance as opening balance on 01.04.2010. Inadvertently while transferring the closing balance as opening balance on 01.04.2010 the short amount of balance was transferred that too in the accounting records. Howeve .....

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