Supreme Court dismisses appeals, favoring respondent in Collector of Central Excise case. No cost order issued.

The Supreme Court dismissed the appeals in line with the decision in Collector of Central Excise, Madras v. Coimbatore Pioneer Fertilizer Ltd. The outcome favored the respondent, with no order regarding costs.

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The Supreme Court dismissed the appeals based on a previous decision in Collector of Central Excise, Madras v. Coimbatore Pioneer Fertilizer Ltd. The decision was against the revenue, and there will be no order as to costs.

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