2008 (9) TMI 853

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..... r : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be disposed of finally at this stage. Accordingly, after allowing Miscellaneous Application No. 241/2008 (for out-of-turn disposal of appeal) and granting waiver of pre-deposit and stay of recovery (Miscellaneous Application No. 325/2008), we take up the appeal. .....

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..... n deemed to have been removed otherwise. For this purpose, the party claimed support from the Explanation to Sl. Nos. 1A, 1B and 1C of the Table annexed  to the amended Notification No. 4/2006-C.E. The learned Commissioner considered the arguments of the assessee but held against them. We find that the benefit of a recent circular of CBEC (F. No. 124/02/08-CX3, dated 12-6-2008), which has bee .....

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