IN THE HIGH COURT OF BOMBAY AT GOA EXCISE APPEAL NO. 35 OF 2008 COMMISSIONER OF CENTRAL EXCISE ... Appellant Versus CROMPTON GREAVES LTD ... Respondent Mr. J. Melo, Central Govt. Standing Counsel for the appellant. Mr. A. D'Souza, Advocate for the respondent. Coram:- P. B. MAJMUDAR & N. A. BRITTO, JJ. Date:- 12th January, 2009 P.C. Heard learned Counsel appearing for the appellant. In view of the finding of fact recorded by the Tribunal to the effect that it is not in dispute that inputs which were used for manufacture of final products, destroyed due to fire and the loss of finished goods has been adequately compensated by insurance, the Tribunal has upheld the Order of the Commissioner (Appeals). The Tribunal has considered the question in the light of a larger Bench decision of the Tribunal in Grasim Industries vs. CCE, Indore 2007, Indore 2007(208) ELT 336. We do not find any substantial question of law for determination of this Court, as on the basis of the larger Bench decision of the Tribunal, the Tribunal has decided the appeal against the Revenue. In our opinion, no case is made out for interference with the order of the Tribunal. Hence, rejected. P. B. MAJMUDAR, J. N. A. BRITTO, J. ssm.