2006 (9) TMI 63

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....ing both sides and considering their submissions, we are of the view that the appeal itself can be finally disposed of at this stage in view of a decision of the Apex Court. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. In the impugned order, the benefit of Notification No. 59/90-C.E. dated 12-3-1990 was denied to the assessee by learned Commissioner (Appeals) by holdi....