https://www.taxtmi.com/caselaws?id=77317 Penalty for alleged non-reversal of Cenvat credit on capital goods sent for job work could not be sustained under Section 11AC because the appellate finding of no suppression of facts, and no intent to evade duty, remained unchallenged; the larger penalty was therefore set aside. The differential duty had already been paid before the show-cause notice, yet a nominal penalty of Rs. 5,000 was retained, and the Revenue's request to enhance it was declined. The departmental appeal thus failed in full, leaving the order in place on both penalty issues. en-us Wed, 06 Jan 2010 00:00:00 +0530 Mon, 06 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77317 Penalty for alleged non-reversal of Cenvat credit on capital goods sent for job work could not be sustained under Section 11AC because the appellate finding of no suppression of facts, and no intent to evade duty, remained unchallenged; the larger penalty was therefore set aside. The differential duty had already been paid before the show-cause notice, yet a nominal penalty of Rs. 5,000 was retained, and the Revenue's request to enhance it was declined. The departmental appeal thus failed in full, leaving the order in place on both penalty issues. Case-Laws Central Excise Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77317