2017 (9) TMI 146

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.... A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in- Appeal No.SRP/99/DMN/2013-14 dated 12.6.2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Vapi. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods namely, printing ink, thin....

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....alty. Aggrieved by the said order, the appellant filed appeal before the ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Ld. Chartered Accountant Shri A. Jain for the appellant submits that under a mistaken belief, the imported input on which credit was availed had been cleared as such on the transaction value instead of reversing the credit availed....

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....at since relevant extract of CENVAT credit register was not available therefore, the claim of the appellant could not be verified. Ld. A.R. for the Revenue submits that merely on the basis of certificate issued by the Chartered Accountant in the absence of relevant document, the demand cannot be brought down as claimed by the appellant. 5. Heard both sides and perused the record. The Simple iss....