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    <description>The SC dismissed the civil appeals, upholding the Department-Revenue&#039;s classification as per the order dated 25.01.2017. The delay in filing was condoned, and all pending applications were disposed of. The Appellant was represented by Mr. Balbir Singh, A.S.G., while the Respondent was represented by Mr. Shyam Diwan, Sr. Adv.</description>
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