1999 (7) TMI 16

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..... titioner was willing to furnish a bank guarantee for the disputed amount of about Rs. 8 lakh ; none the less an attachment order has been passed under section 281B and consequentially section 230A clearance has been refused. Nothing is there in the correspondence to show that any offer of bank guarantee was made to the Department. It has been made for the first time to the writ court. Section 28 .....

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