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<h1>Supreme Court rules in favor of Commissioner of Central Excise, parties bear own costs.</h1> The Supreme Court ruled in favor of the Commissioner of Central Excise, citing precedent from a previous case. Each party was responsible for their own ... Summary order. Appeal disposed of by applying the ratio in Collector of Central Excise, Meerut v. Maruti Foam (P) Ltd.; parties to bear their own costs. The Supreme Court disposed of an appeal in favor of the Commissioner of Central Excise based on a previous judgment in the case of Collector of Central Excise, Meerut v. Maruti Foam (P) Ltd., 2004 (6) SCC 722. The parties were left to bear their own costs.