2010 (4) TMI 1115

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....he Respondent COMMON ORAL ORDER (Per : HONOURABLE MS. JUSTICE H.N.DEVANI) 1. Mr. Jigar Shah, learned advocate appearing on behalf of the respondent on Caveat has invited attention to the decision of the Supreme Court in Oil and Natural Gas Commission vs. Collector of Central Excise 1992 (61) E.L.T. 3 (S.C.) wherein it has been held thus:- "4. It shall be the obligation of every court and ev....