2005 (5) TMI 510

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....l, JDR, for the Respondent. [Order]. - 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 a....

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....cant/appellant-company has, prima 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....