https://www.taxtmi.com/forum/issue?id=111441 If an incorrect opening Cenvat credit entry in an ER-1 return is a genuine clerical mistake not resulting in excess credit or tax evasion, and the assesse can substantiate the mistake with records showing no mala fide intent, authorities should not raise a demand; SCNs should be issued only where record-based discrepancies support such action. en-us Mon, 30 Jan 2017 14:33:53 +0530 Thu, 23 Jan 2025 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111441 If an incorrect opening Cenvat credit entry in an ER-1 return is a genuine clerical mistake not resulting in excess credit or tax evasion, and the assesse can substantiate the mistake with records showing no mala fide intent, authorities should not raise a demand; SCNs should be issued only where record-based discrepancies support such action. Discussion-Forum Central Excise Mon, 30 Jan 2017 14:33:53 +0530 https://www.taxtmi.com/forum/issue?id=111441