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<h1>Supreme Court Rules in Favor of Department in Civil Appeal</h1> The Supreme Court allowed the Civil Appeal in favor of the Department, following the precedent set in Union of India v. M/s. Dharmendra Textile ... Binding precedent of a Larger Bench - followed Larger Bench decision in Union of India & Ors. v. M/s. Dharmendra Textile Processors & Ors. - allowance of revenue appeal - condonation of delayBinding precedent of a Larger Bench - followed Larger Bench decision in Union of India & Ors. v. M/s. Dharmendra Textile Processors & Ors. - allowance of revenue appeal - Whether the Department's appeal should be allowed by applying the Larger Bench decision in Union of India & Ors. v. M/s. Dharmendra Textile Processors & Ors. - HELD THAT: - The Court, after noting absence of appearances for the respondent-assessee and after condoning delay and granting leave, disposed of the matter by applying and following the authoritative ruling of the Larger Bench in Union of India & Ors. v. M/s. Dharmendra Textile Processors & Ors. The appeal was therefore allowed in favour of the Department in terms of that Larger Bench judgment. No separate or additional reasoning was recorded beyond the Court's application of the cited precedent.Appeal allowed in favour of the Department by applying the Larger Bench decision; delay condoned and leave granted.Final Conclusion: Civil Appeal allowed in favour of the Department in terms of the Larger Bench judgment in Union of India & Ors. v. M/s. Dharmendra Textile Processors & Ors.; delay was condoned, leave granted and there is no order as to costs. The Supreme Court granted leave and disposed of the matter in favor of the Department based on the judgment in Union of India v. M/s. Dharmendra Textile Processors. Civil Appeal allowed with no costs.