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The Supreme Court, with Hon'ble Justices Manoj Misra and Ujjal Bhuyan presiding, heard the appeal and after perusing the record and the impugned judgment of the Customs, Excise & Service Tax Appellate Tribunal Chennai, found "no such error giving rise to a question of law calling for our interference." Accordingly, the appeal was dismissed and any pending applications were disposed of. Delay in filing was condoned.