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2013 (2) TMI 615

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....p; RESPONDENT BY ADV. SRI.T.RAJESH, SC, HDFC BANK LTD. BY SR GOVERNMENT PLEADER SMT.SHOBA ANNAMMA EAPEN   JUDGMENT   Proceedings were initiated against the petitioner under Section 47 of the KVAT Act. At that stage, petitioner furnished a bank guarantee for Rs.12,37,250/- and a boat which was detained was released. Finally, adjudication was completed and Ext.P4 order was ....