2023 (1) TMI 806

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.... Assistant Commissioner (Authorized Representative) for the Respondent ORDER The brief facts of the case are that a demand of Rs.17,59,069/- was raised against the appellant on the ground that as per the ST-3 return as of June, 2017, the closing balance of Cenvat Credit comes to Rs. 1,01,53,009/-, whereas the appellants have shown the closing balance of Rs. 1,19,12,078/, accordingly, the dem....

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....issioner (Appeals). However, the Commissioner (Appeals) has rejected the submission on the ground that there is no evidence that the appellant have not taken the credit earlier. It is his submission that without any basis the Learned Commissioner (Appeals) has discarded the evidence as produced before him. He submits that the appellant is a Government Organizing, therefore, no doubt can be raised ....

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....h interest. Now the limited issue to be resolved is whether the credit claimed by the appellant for Rs. 31,67,294/- is correct or otherwise. In this regard on perusal of the original order as well as other documents, We find that appellant have submitted statement, wherein complete details was given about the Cenvatable documents. It is also observed that the balance of Cenvat Credit considering t....