Supreme Court Restores Civil Appeal, Finding for Revenue, Applying Precedent Cases

The Supreme Court restored and dismissed the Civil Appeal, relying on precedent cases, finding against the appellant and in favor of the Revenue.

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The Supreme Court restored the Civil Appeal but ultimately dismissed it as the matter was covered by previous court decisions in Wallace Flour Mills Co. Ltd. v. Collector of Central Excise and Collector of Central Excise v. Newmen Press. The issue was found to be against the appellant and in favor of the Revenue.

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