2001 (6) TMI 155 - Central Excise

Extract:
.......issioner committed an error. His orders as far as it relates to denial of credit amounting to Rs. 24,673.40 are set aside and in their respect the appeal is allowed. The denial of credit to the extent of Rs. 1,737 is upheld. Finding that there were no grounds for imposition of penalty, the penalty is remitted in full. Appropriate relief is ordered.