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    <description>Central excise dispute in Collector versus Quality Steel Industries reached the Supreme Court, and the appeal was dismissed. The record provides no further reasoning or legal principle beyond the dismissal, so no additional operative issue can be stated from the supplied text.</description>
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      <description>Central excise dispute in Collector versus Quality Steel Industries reached the Supreme Court, and the appeal was dismissed. The record provides no further reasoning or legal principle beyond the dismissal, so no additional operative issue can be stated from the supplied text.</description>
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