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<h1>The SC dismissed the appeal, upholding the decision of the lower court.</h1> The SC dismissed the appeal, upholding the decision of the lower court. - 2007 (207) E.L.T. A97 (SC) - The Supreme Court of India, in the case cited as 2006 (11) TMI 727 - SC, rendered a decision with Justices S.B. Sinha and Markandey Katju presiding. The order concluded with the dismissal of the appeal.