https://www.taxtmi.com/caselaws?id=195300 The appellant appealed against an order alleging failure to reverse credit in their CENVAT account for returned goods. The impugned demand was confirmed with a penalty for not producing relevant records. The appellant contended they had provided records for correlation, not considered by lower authorities, and expressed willingness to correlate entries as per stock register and CENVAT account. The court considered the submissions, remanding the matter to verify and correlate disputed amounts in statutory records. The adjudicating authority was directed to pass an appropriate order after providing a hearing opportunity within 60 days, with the appellant instructed not to claim the amount during the proceedings. en-us Fri, 13 Apr 2012 00:00:00 +0530 Wed, 25 Oct 2017 18:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195300 The appellant appealed against an order alleging failure to reverse credit in their CENVAT account for returned goods. The impugned demand was confirmed with a penalty for not producing relevant records. The appellant contended they had provided records for correlation, not considered by lower authorities, and expressed willingness to correlate entries as per stock register and CENVAT account. The court considered the submissions, remanding the matter to verify and correlate disputed amounts in statutory records. The adjudicating authority was directed to pass an appropriate order after providing a hearing opportunity within 60 days, with the appellant instructed not to claim the amount during the proceedings. Case-Laws Central Excise Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195300