9911796707
TMI Blog2013 (12) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- before the said stay order was passed on 15-3-2011, the Assistant Commissioner had already written to the bank on 7-3-2011 for encashment of the bank guarantee. Presumably, the letter written by the appellant to the department on 15-3-2011 must have been filed in the late hours of the day inasmuch as the order was pronounced in the early hours of the day. It is not necessary that the letter fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them - Decided against appellant. - C/38 & 35/2011 - Misc. Order Nos. M/893-894/2011-WZB/AHD - Dated:- 3-5-2011 - Ms. Archana Wadhwa and Dr. P. Babu, JJ. Shri Hardik Modh, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. ORDER The present application stands filed by the applicant on the ground that the Tribunal having instructed the department not to en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is noticed that the Revenue had already written to the bank vide their letter dated 7-3-2011 for encashment of bank guarantee. Though, the appellant vide their letter dated 15-3-2011 intimated the Revenue about the pronouncement of the order by the Tribunal, the said order was not available either with the appellant or with the Revenue on the said date. Subsequently, the bank responded to the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the concerned officer on the same very day itself, especially when it was filed in the late hours of the day. As such, the earliest time at which the said letter intimating the Tribunal s decision would have reached in the hands of the concerned officer would be the next morning i.e. on 16-3-2011. Before the action could be taken by the concerned officer, the bank has already converted the ban ..... X X X X Extracts X X X X X X X X Extracts X X X X
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