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    <description>The text records a Central Excise civil appeal concerning Commissioner versus Escort Ltd., culminating in dismissal of the appeal; no substantive legal reasoning or operative principles are supplied in the excerpt. The material identifies the Supreme Court disposition and presiding judges but provides no facts, statutory interpretation, or tests applied that explain the outcome. The note therefore conveys only the finality of the appellate decision in a Central Excise matter without articulating legal grounds or precedential holdings.</description>
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      <description>The text records a Central Excise civil appeal concerning Commissioner versus Escort Ltd., culminating in dismissal of the appeal; no substantive legal reasoning or operative principles are supplied in the excerpt. The material identifies the Supreme Court disposition and presiding judges but provides no facts, statutory interpretation, or tests applied that explain the outcome. The note therefore conveys only the finality of the appellate decision in a Central Excise matter without articulating legal grounds or precedential holdings.</description>
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