Entry of excise duty utilisation in er-1 was missing

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

19 June 2015 hello friends
one of the my clients being Private Limited receiving SCN from Assistant Commissioner

Actual Situation:
All Records (including PLA 23A-I & II) as per Provisions of Excise Act are maintain accurately daily basis. Duty Debit and credit in books of Account are correctly but in ER-1,Debit entry of Duty is omitted so in next month, Duty are debited in ER-1.

According to SCN:
1. Penalty and Interest for Belated Payment of Duty
2. Central Excise duty was actually paid by the assessee through Cenvat Credit which was payable through Account Current in the view of Department.
(i) All Goods valued at Rs. xxx involving duty of RS. xxx shall be liable to Confiscation under Rule 8(3A) of Central Excise Rule,2002
(ii) Central Excise duty amounting to Rs. xxx was demanded through Account Current
(iii) Interest and Penalty.

ANY ONE ADVICE OR SUGGEST ANY CASE LAWS / NOTIFICATION

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