2011 (5) TMI 170

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....n the above appeal is only to the imposition of penalty of Rs.86,464/- under the provisions of Section 11AC of the Central Excise Act, 1944.   2. Heard both sides. The case of the department is that the assessees, who are manufacturers of polyester/viscose blended weaving yarn, had cleared capital goods namely motors, V-belts etc. as scrap of capital goods during 2005-06 and 2006-07 without pa....

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.... clear the capital goods on payment of appropriate duty and that they were guilty of suppression of the clearance of the capital goods as scrap, without payment of duty, has not been established by the department on whom such burden lies.   3. I see merit in the submission of the assessees that the burden of establishing suppression lies on the Revenue and in the present case beyond an avermen....