2012 (4) TMI 721

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..... in the allegation against the appellant is that they have returned the rejected material but did not reversed the credit taken on the inputs in their CENVAT credit account. 2. Brief facts of the case is that the appellant had cleared the goods on payment of duty which were returned back to them and they took the credit on the said goods but failed to correlate with their records that the goods .....

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..... l and considered the submissions. 5. As prayed that they are willing to correlate the require entries of the goods returned to them and the same is cleared on payment of duty from their statutory records. Therefore the matter needs examination at the end of adjudicating authority. Accordingly, I remand the matter to the original adjudicating authority to verify/co-relate the disputed amount in .....

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