https://www.taxtmi.com/caselaws?id=204551 Penalty under Section 11AC of the Central Excise Act, 1944 was not sustainable where the Revenue failed to prove, with evidence, that CENVAT credit had actually been availed on capital goods cleared as scrap. The assertion that the goods were capital goods on which credit had been taken was insufficient without proof of availment. As the burden to establish suppression of facts lay on the Revenue and was not discharged, the allegation of suppression failed and the penalty was rightly set aside. en-us Wed, 18 May 2011 00:00:00 +0530 Thu, 09 Jun 2011 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204551 Penalty under Section 11AC of the Central Excise Act, 1944 was not sustainable where the Revenue failed to prove, with evidence, that CENVAT credit had actually been availed on capital goods cleared as scrap. The assertion that the goods were capital goods on which credit had been taken was insufficient without proof of availment. As the burden to establish suppression of facts lay on the Revenue and was not discharged, the allegation of suppression failed and the penalty was rightly set aside. Case-Laws Central Excise Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204551