Compare only XML Element between two files

Dear All,

I am searching the solution to compare only XML Element not text. If
any extra tag is found in file2.xml it will showing the tag name. Is
it possible using XSL.

file1 XML
=====
<TAG>
<LONGNAME/>
<PARCITE/>
<QLCITE/>
<COURTNAME/>
<COURTNUMBER1/>
<JUDGE/>
</TAG>

File2.xml
=======



<FILE>
<PARCITE/>
33 C.L.A.S. 664
<SAHOO/>
<QLCITE/>
[1994] O.L.A.A. No. 466

<LONGNAME/>
IN THE MATTER OF an Arbitration
</FILE>

I want showing the extra tag which is not available in file1.xml....

Anyone help me to find out this solution...

Thanks

Byomokesh