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2017 (10) TMI 12 - CESTAT NEW DELHI100% EOU - Debonding of unit - non-declaration of stock - Section 11 AC of the Central Excise Act, 1944 - Held that: - Perusal of the provisions of Section 11 AC ibid reveals that the said provision can be invoked in the eventually, when the duty has not been paid due to the reason of fraud, suppression etc. Since, the onus to prove suppression etc. entirely lies with the Department, which in the present case, has not been discharged with the help of any tangible evidence, the imposition of penalty under Section 11 AC ibid cannot be sustained. Appeal allowed - decided in favor of appellant.
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