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    <description>The civil appeals and special leave petition in citation 2001 (8) TMI 1329 - SC were dismissed by the Supreme Court as they were not pressed by the counsel for the Revenue. No costs were awarded in this case.</description>
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      <description>The civil appeals and special leave petition in citation 2001 (8) TMI 1329 - SC were dismissed by the Supreme Court as they were not pressed by the counsel for the Revenue. No costs were awarded in this case.</description>
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