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    <description>An earlier appeal on the same issue had already been dismissed by the High Court, and for that reason this Central Excise appeal was also dismissed. The order records no separate reasoning on the merits and directs that no costs be awarded. Any pending miscellaneous petitions were closed as a consequence.</description>
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      <description>An earlier appeal on the same issue had already been dismissed by the High Court, and for that reason this Central Excise appeal was also dismissed. The order records no separate reasoning on the merits and directs that no costs be awarded. Any pending miscellaneous petitions were closed as a consequence.</description>
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