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FIRST DIVISION

G.R. No. 75787 January 21, 1991

SOCIEDAD EUROPEA DE FINANCIACION, S.A., JULIO MUÑOZ, JAIME AMAT, in their own behalf as stockholders and in behalf of CAPITAL INSURANCE & SURETY CO., INC., Petitioners, vs. COURT OF APPEALS, JOAQUIN G. GARRIDO, J. AMADO ARANETA and PROGRESSIVE COMMERCIAL BANK, Respondents.