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<h1>The SC dismissed the civil appeals for lack of merit, with no costs awarded.</h1> The SC dismissed the civil appeals for lack of merit, with no costs awarded. - [2001] 247 ITR 209, 164 CTR 200, 114 TAXMANN 414 Summary order. Civil appeals dismissed; no order as to costs. The Supreme Court dismissed the civil appeals as they found no merit in them. No order was given regarding costs.