2004 (9) TMI 455

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..... Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  After examining the records and hearing both sides, we find that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The benefit of Notification No. 6/94-C.E. was denied to the appellants in resp....