2005 (5) TMI 510

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..... rder]. Heard Shri P.C. Das, learned Advocate on the Stay Petition filed by the applicant/appellant-company. The duty involved in the applicant/appellant-company is Rs. 1.8 lakh and an equivalent amount of penalty has been imposed on the applicant/appellant-company. The issue involved is interpretation of Notification No. 29/96-C.E. (N.T.) dated 3-9-1996. The applicant/appellant-company s inp .....

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..... facie, no case, and as such, they may be asked to deposit the full amount of duty and penalty. 3.I have heard both sides and seen the records. I find that the Notification No. 29/96-C.E. as referred to above, does not contain the Grey Cotton Fabrics as input. As such, I am inclined to agree with the learned J.D.R. Looking to the facts and circumstances of the case, I direct the applicant/appel .....

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