2017 (5) TMI 1245

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.... Rajan, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 21.2.2012 passed by the Commissioner (A) wherein the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellants are manufacturers of excisable goods falling under Chapter Heading No. 27, 28, 34, 35, 38 & 39 of Centr....

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....erused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the evidence on record produced by the appellant. She further submitted that the said variance between the balance sheet and the ER-1 return is on account of migration in ERP software and merger of companies, etc., which was brought....

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....tire demand is barred by limitation because there is no suppression on the part of the appellant. The unit of the appellant has been audited several times and no objection has been raised by the Department earlier and therefore the extended period of limitation is not invokable. For this submission, she relied upon the decision rendered in the case of Commissioner of Central Excise, Bangalore vs. ....

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....ral Excise duty neither before the lower adjudicating authority nor before him. The learned Commissioner (A) has also observed that instead of reconciling the balance sheet amount and the ER-1 return amount, the appellant contended that the duty was due to migration of accounting software. As per the assessee, the assessee has produced series of correspondences before the authorities below but non....