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2010 (6) TMI 345 - AT - Central ExcisePenalty - appellant availed credit before the receipt of the inputs in the factory - credit so taken was utilized for payment of duty when the appellant had not sufficient balance in their Cenvat Account - Held that: - conditions mentioned under Section 11AC of the Act are fulfilled as appellant suppressed the material fact with intent to evade payment of duty by taking credit - appellants are liable for penalty under Section 11AC of the Act - appeal is dismissed
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