2002 (11) TMI 191

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....rder per : C.N.B. Nair, Member (T)]. - All these appeals are directed against the same Order-in-Appeal passed by the Commissioner, Central Excise (Appeals), Chandigarh [Order-in-Appeal Nos. 441-443/Ce/CHD-I/01, dated 28-9-2001]. Accordingly, they were taken up together for hearing and are disposed of under this common order. 2. In the impugned order the Commissioner (Appeals) noted that the dut....

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....bmitted before us that sales realizations were required to be treated as cum-duty values in view of the decision of this Tribunal in the case of Srichakra Tyres v. C.C.E. - 1999 (108) E.L.T. 361 and of the Supreme Court in C.C.E. v. Maruri Udyog Ltd. [2002 (141) E.L.T. 3 (S.C.)]. 4. The appeals of the Revenue contend that no adjustment towards Modvat credit was to be allowed since the Assistant....

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....ed under Section 11AC is the maximum and that penalty equal to duty short-levied is not required to be imposed as a rule, invariably in all cases. Therefore, Revenue's contention in regard to quantum of penalty has to fail. Their contention regarding Modvat credit also cannot be accepted. Assistant Commissioner had allowed condonation of delay to the appellants in regard to the filing of Modvat de....