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of Initiation of CIRP - corporate guarantor or not - In a contract of guarantee, there are three different entities i.e. i) ‘surety’ ii) ‘principal debtor’ and iii) ‘creditor’. In the case in hand, the said letter of comfort cannot be termed as letter of contract of guarantee because it is neither signed by the creditor nor by the borrower and to the contrary, the sanction letter dated 22.08.2017 is signed by all the three i.e. creditor, borrower and guarantor. - Tri
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