2013 (12) TMI 1487

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....i S. Teli, Deputy Commissioner (AR), for the Respondent. ORDER During the verification of the records of the assessee, it was found that there was difference between the amount of Cenvat credit details shown in the return filed by the assessee with the department and the Cenvat credit register maintained by the assessee. The difference was found to Rs. 3, 49,589/-. Initially the appellant co....

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....llenge is limited to penalty only. 2. I have heard both the sides for considerable time. I find that the appellants claimed that the Cenvat credit ledger was generated by SAP system and there was another ledger maintained by them based on which credit was taken. This submission which formed part of reply to SCN had not been effectively investigated and verified and conclusion reached. In a....