2013 (1) TMI 115

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.... : Mr. M.V. Ravindran;   This appeal is filed by the Revenue against order in appeal No.Commr(A)/399/VDR-II/2010, dt.09.12.10.   2. The relevant facts that arise for consideration are that during the course of scrutiny of ST-3 returns filed by the respondent for the period April 2008 to September 2008, it was noticed by the lower authorities that there was an excess credit of Rs.12....

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....time, I find that the ld. counsel relies upon the ST-3 returns filed by the respondent s Alkapuri Unit before the authorities for the period October 2007 to March 2008 and submits that there was a closing balance of Rs.12,87,034/- and Rs.28,376/-. It is his submission that since the unit at Alkapuri was closed, the entire amount lying in credit was taken into account by their Maneja unit. On perus....