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    <title>Penalty Waived: No Suppression Found in CVD Credit Case Under EPCG Scheme; Section 11AC Not Applied.</title>
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    <description>Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants with deliberate intention to evade duty - Penalty levied u/s 11AC waived - AT</description>
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      <description>Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants with deliberate intention to evade duty - Penalty levied u/s 11AC waived - AT</description>
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