Decision of High Court or Supreme Court on the case stated

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....t on the case stated.-  (1) The High Court or the Supreme Court hearing any such case shall decide the question of law raised therein and shall deliver its judgment thereon containing the grou....

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....assed on the appeal by the concerned Central Excise Officer on the basis of a certified copy of the judgment; (2) The costs of any reference to the High Court or an appeal to the High Court or the ....