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    <description>Delay was condoned, and the civil appeal was dismissed by the SC. No substantive reasoning on the underlying central excise dispute is recorded in the text, so the operative effect is limited to the procedural disposal of the appeal.</description>
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      <description>Delay was condoned, and the civil appeal was dismissed by the SC. No substantive reasoning on the underlying central excise dispute is recorded in the text, so the operative effect is limited to the procedural disposal of the appeal.</description>
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