Comm. Of Central Excise And Customs vs Ishwarlal K. Patel on 23 July, 2002
5. Mr.D.N.Patel, learned Sr. Standing counsel for the Central Government has, however, submitted that the aforesaid decisions of the Hon'ble Supreme Court are not speaking orders and, therefore, the decision of the Delhi High Court in Pioneer Silk Mills Ltd. and in Sanghi Textiles cannot be said to have merged into the orders of the Hon'ble Supreme Court. Hence, the learned counsel for the revenue, wants us to follow the above decision dated 22.1.2002 of this Court in CECG Reference No.1 of 2001.