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    <title>2023 (2) TMI 370 - Supreme Court</title>
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    <description>The Supreme Court upheld the High Court&#039;s decision declaring Section 9-D of the Central Excise and Salt Act, 1944 as constitutionally valid. The Court dismissed the appeals, emphasizing that the issues regarding the breach of Section 9-D&#039;s prerequisites and procedural fairness were not addressed adequately. The appellants were directed to pay costs for prolonging the proceedings, with the amount to be donated to a charitable organization aiding children with cancer.</description>
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      <description>The Supreme Court upheld the High Court&#039;s decision declaring Section 9-D of the Central Excise and Salt Act, 1944 as constitutionally valid. The Court dismissed the appeals, emphasizing that the issues regarding the breach of Section 9-D&#039;s prerequisites and procedural fairness were not addressed adequately. The appellants were directed to pay costs for prolonging the proceedings, with the amount to be donated to a charitable organization aiding children with cancer.</description>
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