2015 (10) TMI 1329

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....R Per: D N Panda: Learned counsel states that to provide guarantee by the banker in favour of the appellant, there was certain service charge incurred by M/s. Uniply Industries which is verifiable making enquiry with the banker. That Uniply Industries stood as guarantor for the appellant and issued a debit note to the appellant to meet the cost of the guarantee service. He therefore submits ....