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    <description>Central Excise appeal before the Supreme Court was taken up after delay was condoned, and the appeal was dismissed. The text records only this procedural disposal and does not disclose any substantive legal reasoning or tax principle applied in the matter.</description>
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      <description>Central Excise appeal before the Supreme Court was taken up after delay was condoned, and the appeal was dismissed. The text records only this procedural disposal and does not disclose any substantive legal reasoning or tax principle applied in the matter.</description>
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