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2019 (3) TMI 104

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..... on is always on the Revenue. Further, it is well established position of law that mere failure, inaction or negligence on the part of the assessee not to pay tax/duty cannot be considered as amounting to suppression and something positive or deliberate with holding of information which the assessee knew or otherwise that he acted in deliberate defiance of law is required to be established. Penalty not warranted - appeal allowed - decided in favor of appellant. - E/20506/2018-SM - Final Order No.20218/2019 - Dated:- 28-2-2019 - SHRI S.S GARG, JUDICIAL MEMBER H.Y. Raju, Advocate For the Appellant Mr. K. Murali, Superintendent, AR For the Respondent ORDER Per : S.S GARG The present appeal is directed aga .....

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..... ed by the said order, the appellant filed appeal before the Commissioner (A) who has rejected the same. Hence, this appeal. 3. Heard both sides and perused the records. 4. Ld. Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that there was no suppression of fact with intent to evade payment of duty. He further submitted that as soon as the Audit pointed out the irregular credit availed by the appellant, the appellant reversed the entire amount and also paid the interest much before the issuance of SCN. He further submitted that the Revenue has not brought out any material on record to show that th .....

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..... Vs. Accurate Chemical Industries, 2014 (310) ELT 441 (All). Neel Metal Products Ltd. Vs. CCE, Delhi-III, 2017 (355) ELT 344 (Tri. Chan.). Lohia Starlinger Ltd. Vs. CCE ST, Kanpur, 2017 (355) ELT 344 (Tri. All)/ CCE ST, Hyderabad Vs. Brahmos Aerospace Pvt. Ltd., 2016 (344) ELT 930 (Tri. Hyd.) Omkar Textile Mills Pvt. Ltd. Vs. CCE, Ahmedabad-I, 2014 (311) ELt 587 (Tri. Ahmd.). 6.1. Further, I note that it is now well settled law that the allegation of suppression, wilful statement etc. are grave and the burden to prove this allegation is always on the Revenue. This ratio has been laid down by the Hon ble Supreme Court in the case of Continental Foundation Joint Ventures Vs. CCE, 2007 (216) ELT 177 .....

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