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2011 (5) TMI 170 - CESTAT, CHENNAIPenalty u/s 11AC - The burden of establishing suppression lies on the Revenue and in the present case beyond an averment that capital goods cleared as scrap without payment of duty were those on which credit had been availed by the assessees, there is no evidence to show that CENVAT credit had been availed on the capital goods - Therefore, the charge of suppression cannot be sustained - Therefore, penal provisions of Section 11AC cannot be attracted against the assessees in this case - Accordingly, set aside the penalty and allow the appeals.
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