Court Upholds Department's Claim on Irregular CENVAT Credit; Appellant Failed to Provide Credible Evidence u/s 11A.

Recovery of irregular CENVAT Credit - The non-repudiation of the claims of the department doubting the authenticity and manipulation of the evidence tendered by the appellant as concocted, fabricated and after thought pointed out inter-alia by way of specific examples, the invocation of the willful misstatement/ suppression clause in the show cause notice in terms of the proviso to Section 11A is upheld. - AT .....

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