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2011 (4) TMI 984 - AT - Central ExciseSuppression of fact and consequential invocation of extended period of limitation and failure on the part of the appellants to establish their specific plea of bona fide belief – appellants received back some goods without any cenvatable document issued by the branch offices under cover of challans issued by those branches - admissibility of the cenvat credit in respect of inputs utilised in repairs of the rejected goods which were cleared at the same price - appellants are undertaking repair of the goods which were cleared on payment of duty and they are using some inputs on which credit has been taken for repair only - Held that:- it is a clear case of suppression of fact leading to evasion of duty warranting penalty in terms of the provisions of Section 11AC, decision of the Apex Court in the matter of Dharamendra Textile Processors (2008 (9) TMI 52 - SUPREME COURT) clearly applicable, appeal dismissed
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