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TMI Blog2018 (7) TMI 1773X X X X Extracts X X X X X X X X Extracts X X X X ..... ither in the show cause notice nor in the impugned order has anywhere referred to any entries in the RG-23 Part-II Register to substantiate their allegation that the assessee had availed the Cenvat credit - It is well established law that one who makes the allegation is required to substantiate the same with proof - Negative onus to show that the appellant had not availed the credit, cannot be pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were initiated against them by way of issue of show cause notice dated 23/05/2011 proposing the demand of duty of ₹ 3,02,068/- on the allegation that during the period 2006-07 to 2009-10, they have cleared scrap of capital goods without payment of duty and inasmuch as they had availed Cenvat credit of duty paid on such capital goods, they were liable to pay duty under Section 11A of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 2,95,341.17 along with penalty of identical amount. The said order stand upheld by Commissioner (Appeals). Hence the present appeal. 6. The appellant contention is that they have taken a categorical stand before the authorities and has also provided a list of the capital goods purchased by them prior to 1994. The Lower Authorities have simplicitor rejected the same by observing that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has arisen out of the capital goods on which they had availed Cenvat credit. It is well established law that one who makes the allegation is required to substantiate the same with proof. Negative onus to show that the appellant had not availed the credit, cannot be placed upon the assessee. We note that there is virtually no evidence, apart from the bald allegation, to show that the said capital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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