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TMI Blog2017 (9) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in- Appeal No.SRP/99/DMN/2013-14 dated 12.6.2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Vapi. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods namely, printing ink, thinners, resins solvents etc. falling under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed appeal before the ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Ld. Chartered Accountant Shri A. Jain for the appellant submits that under a mistaken belief, the imported input on which credit was availed had been cleared as such on the transaction value instead of reversing the credit availed on such input. He submits that computation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was not available therefore, the claim of the appellant could not be verified. Ld. A.R. for the Revenue submits that merely on the basis of certificate issued by the Chartered Accountant in the absence of relevant document, the demand cannot be brought down as claimed by the appellant. 5. Heard both sides and perused the record. The Simple issue in the present case for determination is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent facts and circumstance of the case it is unwarranted inasmuch as the appellant had cleared the imported inputs as such on payment of duty on the transaction value and disclosed in their monthly return, meticulously. Also, the ld. C.A. for the appellant in all fairness agreed that the appellant is willing to discharge the differential credit along with interest and in these circumstances, in m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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