Supreme Court dismisses appeals on revenue grounds, leaving key legal question unanswered.

The Supreme Court dismissed the appeals due to a small revenue effect and lack of challenge to the earlier decision by the Revenue. The question of law raised in the appeals was left unresolved.

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The Supreme Court condoned the delay and dismissed the appeals as the revenue effect was small (around Rs. 2 Lakhs) and the earlier decision had not been challenged by the Revenue. The question of law raised in the appeals remains open.

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