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2014 (6) TMI 121

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.....R. PER : D.N.Panda 1. Ld. Counsel suggest that if Revenue encashes bank guarantee to the tune of Rs.2.5 crores (Rupees two and half Crores) out of bank guarantee of Rs 9.00 crores, Valid Up to 27.1.2013 laying with Revenue authority, within two weeks from today that may not prejudice interest of Revenue to hear the Appellant on the basis of reply to the Show Cause Notice submitted today inseal....

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....shment of blank guarantee stated aforesaid for encashment within two weeks of receipt of this order and enable him to proceed for hearing expeditiously.We hope anxiety expressed bu us today shall be appreciated by both sides when the Appellant is facing huge demand and gravious charges. 4. If the authority fixes date of hearing the Appellant shall cause appearance before him without seeking adjou....