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<h1>Dismissed civil appeals due to respondent company's liquidation, minimal funds. Merits not considered.</h1> <h3>Commissioner of Central Excise, Nagpur Versus Vidarbha Veneer Industries Ltd.</h3> Commissioner of Central Excise, Nagpur Versus Vidarbha Veneer Industries Ltd. - 2016 (338) E.L.T. 161 (SC) The Supreme Court dismissed the civil appeals as the respondent-company is in liquidation with only a sum of Rs. 6,10,393.33 remaining, making recovery unlikely even if the appeal is allowed. The court did not go into the merits of the appeal due to this reason, leaving the question of law open.