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    <title>2017 (4) TMI 584 - SC Order</title>
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    <description>The Court declined to reconsider Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Ltd., treating it as settled authority after reading that decision with the Finance Act, 1994 and the Finance Act, 2007. It found no basis in the submissions or facts to reopen the earlier precedent. Applying that precedent, the Court held that the present appeals fell squarely within its scope and disclosed no distinct factual or legal ground to escape it. The appeals were therefore dismissed.</description>
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      <description>The Court declined to reconsider Commissioner, Central Excise and Customs, Kerala v. Larsen and Toubro Ltd., treating it as settled authority after reading that decision with the Finance Act, 1994 and the Finance Act, 2007. It found no basis in the submissions or facts to reopen the earlier precedent. Applying that precedent, the Court held that the present appeals fell squarely within its scope and disclosed no distinct factual or legal ground to escape it. The appeals were therefore dismissed.</description>
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