Decision of High Court or Supreme Court on the case stated

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....ated.- (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 grounds on which such decis....

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....he 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 Supreme Court, as the cas....