Exclude subchild nodes from base childnodes

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.NET

XSLT

Hi All,
Following is my xml sample

<Para>In <Emphasis>CIT</Emphasis> v. <Emphasis>H. Holck Larsen</Emphasis> [1986]
160 ITR 67, the Supreme Court observed (page 87) :
<Para>“The High Court made a mistake in observing whether transactions
of sale and purchase of shares were trading transactions or whether
these were in the nature of investment was a question of law. This
is a mixed question of law and fact.”</Para></Para>

I need to print the above as following,
In CIT v. H. Holck Larsen [1986] 160 ITR 67, the Supreme Court observed (page 87) :


“The High Court made a mistake in observing whether transactions of sale and purchase of shares were trading transactions or whether these were in the nature of investment was a question of law. This is a mixed question of law and fact.”


When i try with the following code i am not successful. Please help me with your suggestions ASAP.

<xsl:when test ="Emphasis">
                          <p style ="text-indent:5mm">
                            <xsl:value-of select ="text()"/>                            
                            <xsl:for-each select ="Emphasis">
                              <xsl:value-of select ="."/>
                            </xsl:for-each>                            
                            <xsl:for-each select ="Para">
                              <p style ="text-indent:8mm">
                              <xsl:value-of select ="."/>
                              </p>
                            </xsl:for-each>
                          </p>
                        </xsl:when>