1989 (12) TMI 49

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.... admitted. Shri Mehta for the Respondents waives service. By consent the Appeal is placed on Board and taken up for hearing forthwith. Advocates are heard. 2. This Appeal is preferred by the Original Petitioners against refusal to grant interim reliefs. It is the Petitioners' case that since report of the Chemical Analyser has been received by the Respondents there is no warrant for not making a ....

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....arantee, the Department is now insisting upon a form in which the Petitioners are not able to secure the bank guarantee. 5.Our attention was also drawn to Rule 9B and the  power of the Collector regarding taking of the Bond is to be found in sub-rule (3) thereof. That sub-rule does not contemplate that the party must necessarily furnish security by way of bank guarantee inasmuch as it permi....