2015 (11) TMI 242

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....d and proprietor Mr. Shankara Subramaniam passed away on 04.07.2014 and she is the proprietrix of the above mentioned companies. Ld. Advocate submitted a copy of the death certificate and submits that amendment in the central excise registration was duly allowed by the Asst. Commissioner of Central Excise, Guindy Division vide registration certificate dated 13.10.2014. Accordingly, both the miscellaneous applications are allowed. After allowing the miscellaneous applications, stay applications filed by them are taken up for disposal. Since, the matter falls in a narrow compass after dispensing the stay applications, both the appeals are taken up for disposal. 2. Ld. Advocate submits that both the show cause notices were issued based on t....

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....e copies of challans and revised manual ER-1 returns were produced to the Department and the department has failed to verify and reconcile the same in the ACES Data base. He pleaded that the same documents were submitted before appellate authority and without considering these documents he ordered pre-deposit of the entire amount in the stay order No. 13/13 and 16/13 dated 20.02.13 and subsequently dismissed their appeal for non-compliance in his final order dated 27.02.2013. Ld. Advocate pleads for remanding the matter to the adjudicating authority. 3. On the other hand, Ld. AR reiterated the grounds of appeal and submits that the revised returns for any correction has to be filed within 90 days in the case of e-filing of returns, which....