2014 (12) TMI 1219

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....fairly states that the appellant will furnish a Bank Guarantee for 25% of the amount in question, i.e. the amount directed to be deposited as a pre-requisite for entertaining the appeal pending before CESTAT, within ten days from today. Such offer, in lieu of actual deposit is not resisted by Mr. P.S. Patwalia, learned Additional Solicitor General appearing for the respondent, because admittedly t....