https://www.taxtmi.com/caselaws?id=369582 The Tribunal allowed the appeal, setting aside the Order-in-Appeal alleging a shortage of Cenvated input Rolling Scrap due to a clerical error. The appellant's argument of a clerical mistake was supported by revised ER-4 submissions and proper record-keeping, while the Revenue's lack of thorough investigation and reliance on the ER-4 difference was criticized. The Tribunal emphasized the need for substantiated allegations and thorough verification, ultimately finding the demand unsustainable and granting the appeal with consequential benefits. en-us Fri, 26 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 10:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369582 The Tribunal allowed the appeal, setting aside the Order-in-Appeal alleging a shortage of Cenvated input Rolling Scrap due to a clerical error. The appellant's argument of a clerical mistake was supported by revised ER-4 submissions and proper record-keeping, while the Revenue's lack of thorough investigation and reliance on the ER-4 difference was criticized. The Tribunal emphasized the need for substantiated allegations and thorough verification, ultimately finding the demand unsustainable and granting the appeal with consequential benefits. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369582