2014 (4) TMI 5

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..... plant. In these circumstances, the allegation of suppression of fact with intent to evade duty is not sustainable - Decided against Revenue. - Appeal No.816 of 2010 - - - Dated:- 28-1-2013 - Mr. S.S. Kang, J. For the Appellant: Shri B.B. Sharma, A.R. For the Respondent: Shri P.R. Mullick, C.A. JUDGEMENT Per Mr. S.S. Kang: Heard both sides 2. Revenue filed this appeal agai .....

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..... shall also be liable to pay penalty in terms of the provisions of Section 11AC of the Excise Act. 3. In the present case the respondent has availed credit credit of duty paid on items like HR plates, HR coils, MS bar, angle channels, girders and plates claiming the same as capital goods however, the respondent could not establish the use of the same as component or accessory of the capital goo .....

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..... f fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of the Excise Act, or of the rules made thereunder with intent to evade payment of duty, then, the manufacturer shall also be liable to pay penalty in terms of the provisions of section 11AC of the Excise Act. 6. In the present case the respondent claiming cenvat credit in respect of .....

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