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2017 (2) TMI 432 - AT - Central ExciseDouble availment of Cenvat credit - willfully suppression of fact with an intent to evade duty - whether the appellants are liable to penalty for availing the Cenvat Credit twice? - invocation of proviso to Section 11A(1)of the Central Excise Act, 1944, read with Rule 14 of the Cenvat Credit rules, 2004 - Held that: - The fact that the Cenvat Credit has been taken over a period of 6 months shows that they continued filing wrong declarations suppressing the facts and misdeclared the fact of wrongly availing the Cenvat Credit in their ER-I declarations - reliance placed in the case of M/s Mahindra Sona ltd. Vs. CCE, Nashik [2016 (4) TMI 1149 - CESTAT MUMBAI], where it was held that the onus of taking credit correctly has been put on the appellant and this self assessment memorandum requires them to take the credit correctly and as per law. The above decision is squarely applicable in the instant case as elements for invoking extended period and penalty under Sec. 11AC are identical. Hence, the plea of the appellant that they had no intention to suppress is not tenable. Appeal dismissed - decided against appellant.
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