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    <description>The Supreme Court dismissed the Central Excise appeal in Commissioner v. Commercial Body Builders, leaving the lower outcome undisturbed. The text provides no substantive reasoning, issue analysis, or legal principle beyond the dismissal order, so only the procedural result can be recorded from the available material.</description>
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      <description>The Supreme Court dismissed the Central Excise appeal in Commissioner v. Commercial Body Builders, leaving the lower outcome undisturbed. The text provides no substantive reasoning, issue analysis, or legal principle beyond the dismissal order, so only the procedural result can be recorded from the available material.</description>
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