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36.2 In Rathi Alloys & Steel Ltd. v. Collector, Central Excise, Jaipur (1990) 1 JT SC 353, the Supreme Court held :

"...........But what cannot be overlooked is the innate injustice and hardship to which appellants have been exposed, primarily, due to action of department and Government. If the order of the Tribunal is upheld then it may result in harsh economic difficulty of some as appellants are secondary or small manufacturers who because of Board's clarification cleared the goods as steel ingots without any objection from the department. It may also lead to re-opening of matters which were closed long back. What is further significant is that dispute does not survive after 1983."