CENVAT Credit Case: 'Suppression' Requires Deliberate Act, Not Mere Oversight u/r 9(1)(b) Exclusion.

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....CENVAT Credit - duty paying documents - ‘Suppression’ being altogether contradictory to ‘Confusion’, the same cannot be made applicable in the given circumstances, unless and until there is some apparent positive act of the appellant on the record amounting suppression of fact. Mere failure of ascertaining about the exclusion part of Rule 9 (1) (b) cannot be held to be the act of suppression or collusion on part of the appellant.....