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260) ELT 369 (Bom.) 3 2011 (24) STR 3 (Guj.) 4 (2007) 1 SCC 781 Page 11 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} He would further rely upon the decisions of the Gujarat High Court, Andhra Pradesh High Court and the Supreme Court in the matters of Ascent Meditech Ltd. v. Union of India and others5