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    <title>2013 (12) TMI 349 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal found that the Revenue&#039;s encashment of the bank guarantee, despite the Tribunal&#039;s instruction not to do so during the appeal, was due to the sequence of events rather than intentional defiance. The Tribunal extended the benefit of doubt to the Revenue and rejected the appellant&#039;s plea to reconvert the encashed bank guarantee. Instead, the Tribunal expedited the appeal hearing process, scheduling it for an early hearing to promptly resolve the issue.</description>
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      <description>The Tribunal found that the Revenue&#039;s encashment of the bank guarantee, despite the Tribunal&#039;s instruction not to do so during the appeal, was due to the sequence of events rather than intentional defiance. The Tribunal extended the benefit of doubt to the Revenue and rejected the appellant&#039;s plea to reconvert the encashed bank guarantee. Instead, the Tribunal expedited the appeal hearing process, scheduling it for an early hearing to promptly resolve the issue.</description>
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      <pubDate>Tue, 03 May 2011 00:00:00 +0530</pubDate>
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