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    <description>Delay was condoned, and the Special Leave Petition was dismissed because the Supreme Court treated Vikram Cement v. Commissioner of Central Excise, Indore as governing the controversy. The Court recorded no fresh or independent legal conclusion, holding that the earlier precedent was dispositive of the issue before it. The operative effect was that the petition failed on the authority of the binding prior decision.</description>
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      <description>Delay was condoned, and the Special Leave Petition was dismissed because the Supreme Court treated Vikram Cement v. Commissioner of Central Excise, Indore as governing the controversy. The Court recorded no fresh or independent legal conclusion, holding that the earlier precedent was dispositive of the issue before it. The operative effect was that the petition failed on the authority of the binding prior decision.</description>
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