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2019 (3) TMI 104 - AT - Central ExciseImposition of penalty equal to 50% of the demand under Rule 15(2) of the CCR, 2004 - appellant has paid the entire duty along with interest much before the issuance of SCN and has prayed that the case should be closed - Held that:- The appellants have shown CENVAT credit taken on various items in their books of accounts and the Revenue has not brought out any material to show that there was suppression of fact on the part of the appellant with intent to evade payment of duty - it is now well settled law that the allegation of suppression, wilful statement etc. are grave and the burden to prove this allegation is always on the Revenue. Further, it is well established position of law that mere failure, inaction or negligence on the part of the assessee not to pay tax/duty cannot be considered as amounting to suppression and something positive or deliberate with holding of information which the assessee knew or otherwise that he acted in deliberate defiance of law is required to be established. Penalty not warranted - appeal allowed - decided in favor of appellant.
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