2022 (3) TMI 898

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....v, Sr. DR ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: The present appeal has been fi led by the assessee against the order of ld. CIT(A)-37, Delhi dated 28.02.2018. 2. Following grounds have been raised by the assessee: "That the ld. CIT(A) has erred both in law and on facts in not al lowing relief of Rs. 7,84,058/- being the disallowance made by the ld. Assessing Officer....

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....he government. The assessee submitted that the Central Excise duty had not been charged to the purchase account and since the same was recoverable from customers on sales and balance, if any, charged by the suppliers was considered as recoverable from the Government. The assessee further submitted that the balance remaining after recovery from customers was neither refunded by the Government nor t....

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....so fi led. Even during the appellate proceedings the onus regarding establishing the same has not been discharged. It was held that even in the case of ACIT Vs. M/s Rangoli Industries Pvt. Ltd. (ITA No. 936/AHD/2010) relied upon by the appellant, relief had been given on the basis of evidence in the form of RG-23A Part-II register produced before the Assessing Officer. The ld. CIT(A) held that in ....

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.... of set off against Excise Duty payable on manufactured items. The assessee increases the value of the purchases in respect of duty paid in the form of AED but the same could not be adjusted against the CENVAT rules because on the finished goods only the basic duties levied. Therefore, the difference of loss incurred on account of rate differential between input and output Excise Duty is allowed t....