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    <title>2016 (1) TMI 963 - SC Order</title>
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    <description>The appeal was dismissed because the tax effect was negligible, and the Supreme Court expressly left the question of law open. The order does not decide the substantive central excise issue on merits and records dismissal solely on the ground of low tax effect. As a result, no binding determination was made on the underlying legal question.</description>
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      <title>2016 (1) TMI 963 - SC Order</title>
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      <description>The appeal was dismissed because the tax effect was negligible, and the Supreme Court expressly left the question of law open. The order does not decide the substantive central excise issue on merits and records dismissal solely on the ground of low tax effect. As a result, no binding determination was made on the underlying legal question.</description>
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