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    <title>2007 (7) TMI 723 - SC Order</title>
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    <description>The dominant issue was whether the appeal could succeed despite a binding SC precedent governing the same legal question. Applying the ratio in an earlier SC decision on central excise liability, the Court treated the precedent as conclusive and found no legal basis to distinguish it or grant relief. Consequently, the civil appeal was dismissed, with no order as to costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=465635</link>
      <description>The dominant issue was whether the appeal could succeed despite a binding SC precedent governing the same legal question. Applying the ratio in an earlier SC decision on central excise liability, the Court treated the precedent as conclusive and found no legal basis to distinguish it or grant relief. Consequently, the civil appeal was dismissed, with no order as to costs.</description>
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