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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Duty demand - discrepancy in relation to recording of e-Challans ...

Case Laws     Central Excise

November 6, 2015

Duty demand - discrepancy in relation to recording of e-Challans in the ER-1 return - Considering the proof of payment of e-receipts, which 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 - AT

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