Certificate issued by Cost Accountants needs to be accepted by department unless held doubtful

Rajashree Polyfil Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that certificate issued by qualified professionals like Cost Accountants cannot be brushed aside merely with the statement that corroborative evidence was not produced. Such certificates are needed to be accepted by the department unless investigation is undertaken in doubtful cases. Facts- The appellant is engaged in the manufacture of Nylon Chips and Pet chips falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985. An EA-2000 audit for the period December 2008 ...