Penalty Confirmed for Double Availment of Cenvat Credit Due to Willful Suppression of Facts, Violating Self-Assessment Rules.

Levy of penalty for Double availment of Cenvat credit - willfully suppression of fact with an intent to evade duty - 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. - Levy of penalty confirmed - AT .....

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