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<h1>Supreme Court dismisses appeal without awarding costs, citing precedent.</h1> The Supreme Court dismissed the appeal without awarding costs, relying on the precedent set in Collector of Central Excise, Baroda v. Vipul Shipyard 1996. ... - The Supreme Court dismissed the appeal citing a previous decision in Collector of Central Excise, Baroda v. Vipul Shipyard 1996 (88) E.L.T. 640 (S.C.). No costs were awarded. (1997 (7) TMI 656 - SC Order)