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<h1>Merchant Export Ltd. Versus Commissioner</h1> Mrs. Ruma Pal and Mr. P. Venkatarama Reddi, JJ. ORDER Appeal dismissed. ... ... ... - 2005 (190) E.L.T. A175 (SC) - The Supreme Court of India dismissed the appeal in the case. Justices Ruma Pal and P. Venkatarama Reddi were part of the decision.