2006 (11) TMI 461

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.... Meena, S.D.R., for the Respondent. [Order].- In these three appeals facts and legal provisions involved are the same. Therefore, they are taken up for consideration together and disposed of by this common order. 2. Heard both sides and perused records. 3. The appellant is a processor of Fabrics and those Fabrics were liable to Central Excise Duty at compounded rates. Process....

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....etext. 5. In view of the above, revenue authorities issued show cause notices demanding duty not paid denying deemed credit and proposing imposition of penalty. Adjudication upheld the charges made in the notice. The present appeals are directed against the demands and imposition of penalty so made. The total amount of duty involved in these appeals is about Rs. 7 Lakhs (Rupees Seven Lakhs....

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....th the impugned order is called for. It is also being pointed out that the appellant is not contesting the offence. 9. There is no dispute raised by the appellants about short levy. Therefore, no interference is called for in respect of the duty demands. Since para 7 of notification No. 53/2001 specifically forbids allowing of Modvat Credit in cases involving fraud, collusion, wilful misst....