2006 (12) TMI 344

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....lant. Shri J.P. Gregory, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The present application is against denial of Cenvat credit of over Rs. 52.00 lakhs and demand of Education Cess of over Rs. 1.00 lakh as also against penalty of Rs. 25.00 lakhs. After examining the records and hearing both sides, we note that, under Customs Notification No. 96/2004 dated 17-9-20....