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1985 (4) TMI 303 - AT - Central ExciseExtract: .......e Supreme Court dismissing the SLP (Civil) No. 11044-45 of 1980 of the Union of India against the decision of the Madhya Pradesh High Court in 1980 E.L.T. 593 supra operates as res judicata in these proceedings and the Revision now heard as an Appeal has accordingly to be allowed, regardless of any other contention that could be advanced on merits.
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