Discrepancies in e-Challans: Duty Demand Unjustified Without e-Receipt Verification in ACES Database, Not Just ER-1 Entries.

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....Duty demand - discrepancy in relation to recording of e-Challans in the ER-1 return - Considering the proof of payment of e-receipts, which is on record and the same can be verified from the system ACES data base by the adjudicating authority, confirming the demand only on the basis of ER-1 entry is not justified - AT....