2020 (2) TMI 368

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....va Srivastava, Advocate for the Applicant. Ms. Priyanka Kamat, Advocate for the Respondents. ORAL ORDER 1. Heard Mr. Srivastava, the learned Counsel for the applicant and Ms. Kamat, the learned Counsel for the respondents.   2. By this Misc. Civil Application, the applicant, who is the appellant in Service Tax No.1 of 2014, seeks the following reliefs : "(A) Applicant app....

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....lause (B) is concerned, the same cannot be granted. It is because the Bank Guarantee and the Bond was for the purpose of enabling the respondent to recover the amounts which they claim as due in the event the appeal is dismissed. Now that the appeal is being withdrawn, ordinarily, leave should have been granted to the respondents to encash the Bank Guarantee or enforce the Bond. 7. Mr. Srivasta....