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<h1>The Supreme Court dismissed the appeal as it was devoid of merit.</h1> The Supreme Court dismissed the appeal as it was devoid of merit. - 2019 (368) E.L.T. A54 (SC) Undervaluation - short payment of duty - cost of lignite extraction - contravention of provisions of Section 4 of Central Excise Act, 1944 read with Rules 4, 6 & 8 of Central Excise Rules, 2002 - HELD THAT:- The appeal, being devoid of any merit, is liable to be dismissed - appeal dismissed. The Supreme Court dismissed the appeal as it was devoid of merit.
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