2013 (5) TMI 571

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....OIA NO.COMMR (A)/51/VDR-II/2012 dated 30/01/2012 under which Order in Original of the Adjudicating Authority was upheld. In the appeal, appellants have only contested imposition of penalty under Rule 15 (2) of the Cenvat Credit Rules, 2004 read with Section-11 AC of the Central Excise Act, 1944. 2. Heard both the sides. 3. It was argued by the ld. Advocate for the appellant that there is no elem....

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.... Hon'ble Bench that there was a clear suppression of facts. However, in the present case, it is observed from the Show-cause notice that except using the work willful suppression of facts there is no indication as to how it is alleged that there is willful suppression of facts. The adjudicating authority while passing the order in original has nowhere discussed in the findings that how the elemen....