https://www.taxtmi.com/caselaws?id=193779 Review is an exceptional remedy and lies only for a manifest error, patent mistake, or other clear ground apparent on the record; mere disagreement with the earlier order is insufficient, so the review petition failed. A direction permitting corporate guarantee instead of bank guarantee was upheld because it addressed financial hardship, safeguarded revenue, and avoided defeating the statutory right of appeal; the challenge to that substitute security was therefore rejected. The modified order remained undisturbed and no costs were imposed. en-us Fri, 06 May 2016 00:00:00 +0530 Sat, 19 Aug 2017 08:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193779 Review is an exceptional remedy and lies only for a manifest error, patent mistake, or other clear ground apparent on the record; mere disagreement with the earlier order is insufficient, so the review petition failed. A direction permitting corporate guarantee instead of bank guarantee was upheld because it addressed financial hardship, safeguarded revenue, and avoided defeating the statutory right of appeal; the challenge to that substitute security was therefore rejected. The modified order remained undisturbed and no costs were imposed. Case-Laws FEMA Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193779