2010 (11) TMI 919

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.... Anil Khanna, SDR, for the Respondent. ORDER This is an appeal against order of the Commissioner (Appeals) No. 122/BPL/2008, dated 7-8-2008. 2. Heard both sides. 3. The relevant facts of the case, in brief, are that the appellant is a manufacturer of woollen yarn, woollen fabrics, man made fabrics, etc. There was a fire accident in the factory premises of the appellant on 24-....

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....pheld the order of the original authority. 4. Learned Advocate for the appellant submits that in view of special Insurance policy which was taken on "reinstatement" basis, the appellant received duty paid capital goods and has taken credit of duty paid by the manufacturer of the said capital goods. Denial of credit is not justified and the question of imposition of penalty does not arise. ....