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Republic of the Philippines SUPREME COURT Baguio City FIRST DIVISION G.R. No.

187232 April 17, 2013 ZENAIDA D. MENDOZA, Petitioner, s! HMS CREDIT CORPORATION a !"or #E$IPE R. DIEGO, MA. $UISA %. DIEGO, HONDA MOTOR SPORTS CORPORATION a !"or #E$IPE R. DIEGO, MA. $UISA %. DIEGO, %ETA MOTOR TRADING INCORPORATED a !"or #E$IPE DIEGO, MA. $UISA %. DIEGO, &IANSHE C'C$E (OR$D IN CORPORATED a !"or &OSE %. DIEGO, Respon"ents! D#CISION SERENO, CJ.: Before this Court is a Petition for Re ie$ on Certiorari un"er Rule %& of the Rules of Court, assailing the Decision "ate" '% No e(ber )**+ ' issue" by the Court of ,ppeals -C,. in C, /!R! SP No! +)0&1! Petitioner 2enai"a D! 3en"o4a -3en"o4a. $as the Chief ,ccountant of respon"ent 53S Cre"it Corporation -53S Cre"it. beginning ' ,ugust '666! ) During her e(ploy(ent, she si(ultaneously ser ice" three other respon"ent co(panies, all part of the 5on"a 3otor Sports /roup -53S /roup., 1 na(ely, 5on"a 3otor Sports Corporation -5on"a 3otors., Beta 3otor Tra"ing Incorporate" -Beta 3otor. an" 7ianshe Cycle 8orl" -7ianshe.!% Respon"ent 9uisa B! Diego -9uisa. $as the 3anaging Director of 53S Cre"it, $hile respon"ent Felipe R! Diego -Felipe. $as the co(pany officer to $ho( 3en"o4a "irectly reporte"!& 3en"o4a a ers that on '' ,pril )**), after she sub(itte" to 9uisa the au"ite" financial state(ents of 5on"a 3otors, Beta 3otor, an" 7ianshe, Felipe su((one" 3en"o4a to a" ise her of her ter(ination fro( ser ice! 0 She clai(s that she $as e en tol" to lea e the pre(ises $ithout being gi en the opportunity to collect her personal belongings!: 3en"o4a also conten"s that $hen she $ent bac; to the office buil"ing on '1 ,pril )*'), the statione" security guar" stoppe" her an" notifie" her of the instruction of Felipe an" 9uisa to prohibit her fro( entering the pre(ises! + 9ater that (onth, she returne" to the office to pic; up her personal (ail an" to settle her foo" bills at the canteen, but the guar" on "uty tol" her that respon"ents ha" issue" a (e(oran"u( barring her fro( entering the buil"ing!6

On the other han", respon"ents (aintain that 3en"o4a $as hire" on the basis of her <ualification as a Certifie" Public ,ccountant -CP,., '* $hich turne" out to be a (isrepresentation!'' They li;e$ise conten" that not only "i" she fail to "isclose ;no$le"ge of the resignations of t$o 53S /roup officers, ,rt 9abasan -9abasan. an" 7o=it "e la Cru4 -"e la Cru4., an" their subse<uent transfer to a co(petitor co(pany, but she also ha" a han" in pirating the(! Thus, on ') ,pril )**), they suppose"ly confronte" her about these (atters! In turn, she allege"ly tol" the( that if they ha" lost their trust in her, it $oul" be best for the( to part $ays! ') ,ccor"ingly, they purporte"ly as;e" her to propose an a(ount representing her entitle(ent to separation benefits! Before she left that night, they allege"ly han"e" her P1*,*** as pay(ent for the e>ternal au"itor she ha" contracte" to e>a(ine the boo;s of the 53S /roup! '1 On 1* ,pril )**), 3en"o4a file" $ith the National 9abor Relations Co((ission -N9RC. a Co(plaint for Illegal Dis(issal an" Non?pay(ent of Salaries@8ages, '1th 3onth Pay an" 3i"?Aear Bonus!'% The case $as "oc;ete" as N9RC?NCR North Sector Case No! **?*%?*)&:0?)**)!'& On )+ 7anuary )**1, the 9abor ,rbiter ren"ere" a Decision ruling that 3en"o4a ha" been illegally "is(isse", an" that the "is(issal ha" been effecte" in iolation of "ue process re<uire(ents!'0 Thus, the 9abor ,rbiter hel" respon"ents =ointly an" se erally liable for the pay(ent of separation pay, bac;$ages, (oral an" e>e(plary "a(ages, an" attorneyBs fees in the total a(ount of P',*)&,*+'!+)!': Respon"ents file" an ,ppeal "ate" '% 3arch )**1 '+ an" a 3otion to Re"uce ,ppeal Bon" "ate" )' 3arch )**1 $ith the National 9abor Relations Co((ission -N9RC., ten"ering the a(ount of only P0&*,*** on the groun" of purporte" business losses! '6 In its Or"er "ate" 1* 3ay )**1, the N9RC "enie" the re<uest for the re"uction of the appeal bon", an" "irecte" respon"ents to put up the a""itional a(ount of P')),+*'!00 representing the "ifferential bet$een the =u"g(ent a$ar" C not inclu"ing the (oral an" e>e(plary "a(ages an" attorneyBs fees C an" the su( pre iously ten"ere" by the(! )* Respon"ents co(plie" $ith the Or"er! )' On 1* Septe(ber )**+, the N9RC ren"ere" a Decision re ersing the ruling of the 9abor ,rbiter!)) In "eclaring that 3en"o4a ha" not been su((arily "is(isse", the N9RC hel" as follo$sD -a. her clai( that she $as ter(inate" $as inco(patible $ith respon"entsB act of entrusting the a(ount of P1*,*** to her as pay(ent for the e>ternal au"itorE -b. the sa(e act "e(onstrate" that the parties parte" a(icably, an" that she ha" the intention to resignE an" -c. her a"(ission that respon"ents allo$e" her to ta;e a lea e of absence subse<uent to their confrontation also belie" her clai( that she $as "is(isse"!)1 Further, it also rule" that her (isrepresentation as to her <ualifications, her conceal(ent of her (eeting $ith a ri al (otorcycle "ealership, an" her non?"isclosure of her (eeting $ith the officers an" (echanics of 53S /roup a(ounte" to a breach of trust, $hich constitute" a =ust cause for ter(ination, especially of (anagerial e(ployees li;e her!)% Ne ertheless, it or"ere" respon"ents to pay her separation pay e<ui alent to one (onth for e ery year of ser ice!)&

The N9RC "enie" the 3otion for Reconsi"eration file" by 3en"o4a, )0 pro(pting her to file a Petition for Certiorari $ith the C,, $hich ren"ere" a Decision affir(ing that of the lo$er tribunal!): The C, rule" that that there $as no "is(issal, as the parties ha" entere" into a co(pro(ise agree(ent $hereby respon"ents offere" to pay 3en"o4a separation benefits in e>change for her oluntary resignation! )+ It further e>plaine"D On the (erits, this case in ol es neither "is(issal on the part of the e(ployer nor aban"on(ent on the part of the e(ployee! On the e ening of ,pril '', )**), respon"ents an" petitioner ha" alrea"y agree" on an a(icable settle(ent $ith petitioner oluntarily resigning her e(ploy(ent an" respon"ents paying her separation benefits! This is e i"ent fro( the a(iable (anner $ith $hich the parties en"e" their (eeting, $ith respon"ents entrusting to petitioner the P1*,***!** pay(ent for the e>ternal au"itor an" the petitioner consi"ering her absence the follo$ing "ay as a pre iously appro e" lea e fro( $or;! It appears, ho$e er, that respon"ents ha" a su""en change of heart $hile petitioner $as a$ay on lea e on ,pril '), )**) because $hen the latter returne" on ,pril '1, )**) she $as alrea"y pre ente" fro( entering the office pre(ises per strict instructions fro( respon"ents! Clearly, this $as an atte(pt on the part of respon"ents to effecti ely renege on its co((it(ent to pay separation benefits to petitioner! 8hile, generally, an e(ployee $ho oluntarily resigns fro( e(ploy(ent is not entitle" to separation pay, an arrange(ent $hereby the e(ployee $oul" recei e separation pay "espite ha ing resigne" oluntarily constitutes a contract $hich is freely entere" into an" $hich (ust be perfor(e" in goo" faith! Thus, the N9RC correctly sustaine" the prior co((it(ent of respon"ents to pay separation benefits to petitioner! For although loss of trust an" confi"ence coul" ha e been a ali" groun" a ailable to respon"ents, they "i" not institute the appropriate "is(issal proce"ures against petitioner! Instea", they opte" to enter into a co(pro(ise agree(ent $ith an offer to pay separation benefits in e>change for the latterBs oluntary resignation! It is an accepte" practice for parties to a"=ust their "ifficulties by (utual consent an", through the e>ecution of a co(pro(ise agree(ent, pre ent or to put an en" to a la$suit! ,n", since there $as no "is(issal, ali" or other$ise, in ol e" in this case, the non?obser ance of the notice re<uire(ents is of no rele ance!)6 3en"o4a conse<uently file" the present Petition for Re ie$, raising the follo$ing groun"sD a! The C, erre" in conclu"ing that respon"ents ha" ti(ely file" their appeal $ith the N9RC! b! The C, erre" in ruling that there $as no illegal "is(issal! 1* Thus, in "isposing of the instant case, the follo$ing issues (ust be "iscusse"D -a. $hether the appeal of respon"ents to the N9RC $as ti(ely file", an" -b. $hether 3en"o4a $as illegally "is(isse"!

First issue: Timely filing of the appeal before the NLRC The rele ant portion of ,rticle ))1 of the 9abor Co"e on appeals of "ecisions, a$ar"s or or"ers of the 9abor ,rbiter as follo$sD ,rt! ))1! > > > In case of a =u"g(ent in ol ing a (onetary a$ar", an appeal by the e(ployer (ay be perfecte" only upon the posting of a cash or surety bon" issue" by a reputable bon"ing co(pany "uly accre"ite" by the Co((ission in the a(ount e<ui alent to the (onetary a$ar" in the =u"g(ent appeale" fro(! In Pasig Cylin"er ! Rollo,1' this Court e>plaine" that the re<uire" posting of a bon" e<ui alent to the (onetary a$ar" in the appeale" =u"g(ent (ay be liberally interprete" as follo$sD > > >! True, ,rticle ))1 of the 9abor Co"e re<uires the filing of appeal bon" Fin the a(ount e<ui alent to the (onetary a$ar" in the =u"g(ent appeale" fro(!F 5o$e er, both the 9abor Co"e an" this CourtBs =urispru"ence abhor rigi" application of proce"ural rules at the e>pense of "eli ering =ust settle(ent of labor cases! PetitionersB reasons for their filing of the re"uce" appeal bon" G the "o$nscaling of their operations couple" $ith the a(ount of the (onetary a$ar" appeale" G are not unreasonable! Thus, the recourse petitioners a"opte" constitutes substantial co(pliance $ith ,rticle ))1 consistent $ith our ruling in Rose$oo" Processing, Inc! ! N9RC, $here $e allo$e" the appellant to file a re"uce" bon" of P&*,*** -acco(panie" by the correspon"ing (otion. in its appeal of an arbiterBs ruling in an illegal ter(ination case a$ar"ing P:+6,'&%!16 to the pri ate respon"ents!1) In the case at bar, respon"ents file" a 3otion to Re"uce ,ppeal Bon", ten"ering the su( of P0&*,*** C instea" of the P',*)&,*+'!+) a$ar" state" in the Decision of the 9abor ,rbiter C because it $as allege"ly $hat respon"ents coul" affor", gi en the business losses they ha" suffere" at that ti(e! 11 Hpon the "enial by the N9RC of this 3otion, respon"ents pro(ptly co(plie" $ith its "irecti e to post the "ifferential in the a(ount of P')),+*'!00, $hich ha" been co(pute" $ithout inclu"ing the a$ar" of (oral an" e>e(plary "a(ages an" attorneyBs fees!1% Follo$ing the pronounce(ent in Pasig Cylin"er, the C, $as correct in hol"ing that the appeal $as ti(ely file" on account of respon"entsB substantial co(pliance $ith the re<uire(ent un"er ,rticle ))1! Second issue: Illegal dismissal of endo!a The 9abor Co"e pro i"es for instances $hen e(ploy(ent (ay be legally ter(inate" by either the e(ployer or the e(ployee, to $itD ,rt! )+)! Ter(ination by e(ployer! ,n e(ployer (ay ter(inate an e(ploy(ent for any of the follo$ing causesD

a! Serious (iscon"uct or $illful "isobe"ience by the e(ployee of the la$ful or"ers of his e(ployer or representati e in connection $ith his $or;E b! /ross an" habitual neglect by the e(ployee of his "utiesE c! Frau" or $illful breach by the e(ployee of the trust repose" in hi( by his e(ployer or "uly authori4e" representati eE "! Co((ission of a cri(e or offense by the e(ployee against the person of his e(ployer or any i((e"iate (e(ber of his fa(ily or his "uly authori4e" representati esE an" e! Other causes analogous to the foregoing! >>>>>>>>> ,rt! )+&! Ter(ination by e(ployee! a! ,n e(ployee (ay ter(inate $ithout =ust cause the e(ployee?e(ployer relationship by ser ing a $ritten notice on the e(ployer at least one -'. (onth in a" ance! The e(ployer upon $ho( no such notice $as ser e" (ay hol" the e(ployee liable for "a(ages! b! ,n e(ployee (ay put an en" to the relationship $ithout ser ing any notice on the e(ployer for any of the follo$ing =ust causesD '! Serious insult by the e(ployer or his representati e on the honor an" person of the e(ployeeE )! Inhu(an an" unbearable treat(ent accor"e" the e(ployee by the e(ployer or his representati eE 1! Co((ission of a cri(e or offense by the e(ployer or his representati e against the person of the e(ployee or any of the i((e"iate (e(bers of his fa(ilyE an" %! Other causes analogous to any of the foregoing! In instances in $hich the ter(ination of e(ploy(ent by the e(ployer is base" on breach of trust, a "istinction (ust be (a"e bet$een ran;?an"?file e(ployees an" (anagerial e(ployees, thusD The "egree of proof re<uire" in labor cases is not as stringent as in other types of cases! It (ust be note", ho$e er, that recent "ecisions of this Court ha e "istinguishe" the treat(ent of (anagerial e(ployees fro( that of ran;?an"?file personnel, insofar as the application of the "octrine of loss of trust an" confi"ence is concerne"! Thus, $ith

respect to ran;?an"?file personnel, loss of trust an" confi"ence as groun" for ali" "is(issal re<uires proof of in ol e(ent in the allege" e ents in <uestion, an" that (ere uncorroborate" assertions an" accusations by the e(ployer $ill not be sufficient! But as regar"s a (anagerial e(ployee, the (ere e>istence of a basis for belie ing that such e(ployee has breache" the trust of his e(ployer $oul" suffice for his "is(issal! 5ence, in the case of (anagerial e(ployees, proof beyon" reasonable "oubt is not re<uire", it being sufficient that there is so(e basis for such loss of confi"ence, such as $hen the e(ployer has reasonable groun" to belie e that the e(ployee concerne" is responsible for the purporte" (iscon"uct, an" the nature of his participation therein ren"ers hi( un$orthy of the trust an" confi"ence "e(an"e" by his position! 1& -#(phasis supplie". Further, in the case of ter(ination by the e(ployer, it is not enough that there e>ists a =ust cause therefor, as proce"ural "ue process "ictates co(pliance $ith the t$o?notice rule in effecting a "is(issalD -a. the e(ployer (ust infor( the e(ployee of the specific acts or o(issions for $hich the "is(issal is sought, an" -b. the e(ployer (ust infor( the e(ployee of the "ecision to ter(inate e(ploy(ent after affor"ing the latter the opportunity to be hear"!10 On the other han", if the ter(ination of e(ploy(ent is by the e(ployee, the resignation (ust sho$ the concurrence of the intent to relin<uish an" the o ert act of relin<uish(ent, as hel" in San 3iguel Properties ! /ucabanD 1: Resignation G the for(al pronounce(ent or relin<uish(ent of a position or office G is the oluntary act of an e(ployee $ho is in a situation $here he belie es that personal reasons cannot be sacrifice" in fa or of the e>igency of the ser ice, an" he has then no other choice but to "isassociate hi(self fro( e(ploy(ent! The intent to relin<uish (ust concur $ith the o ert act of relin<uish(entE hence, the acts of the e(ployee before an" after the allege" resignation (ust be consi"ere" in "eter(ining $hether he in fact inten"e" to ter(inate his e(ploy(ent! In illegal "is(issal cases, fun"a(ental is the rule that $hen an e(ployer interposes the "efense of resignation, on hi( necessarily rests the bur"en to pro e that the e(ployee in"ee" oluntarily resigne"! 1+ -#(phases supplie". In this case, the N9RC an" the C, $ere in agree(ent that although 3en"o4a co((itte" acts that a(ounte" to breach of trust, the ter(ination of her e(ploy(ent $as not on that basis!16 Instea", both tribunals hel" that the parties parte" a(icably, $ith 3en"o4a e incing her oluntary intention to resign an" respon"entsB propose" settle(ent to pay her separation benefits! %* This Court "oes not agree $ith these fin"ings in their entirety! 8hether 3en"o4a $as a Chief ,ccountant of 53S Cre"it, as state" in her appoint(ent letter,%' or a Finance Officer of all the corporations un"er the 53S /roup, as clai(e" by respon"ents,%) $hat is certain is that she $as a (anagerial e(ployee! In securing this position, she frau"ulently (isrepresente" her professional <ualifications by stating in her Personal Infor(ation Sheet that she $as a CP,! Base" on the recor"s, she ne er contro erte" this i(putation of "ishonesty or, at the ery least, pro i"e" any e>planation

therefor! Thus, this "eceitful action alone $as sufficient basis for respon"entsB loss of confi"ence in her as a (anagerial e(ployee! In a""ition, this Court fin"s no reason to "e iate fro( the factual fin"ings of the N9RC an" the C, as regar"s the e>istence of other circu(stances that "e(onstrate" 3en"o4aBs breach of trust! The N9RC hel" in this $iseD In su(, the co((ission fin"s that 3en"o4a $as not illegally "is(isse"! 1wphi1 Respon"ents coul" ha e ali"ly "is(isse" her for =ust cause because she ha" forfeite" her e(ploy(ent by ha ing incurre" breach of trust that they ha" repose" in her! She ha" conceale" fro( the( the fact that she $as going to isit a ri al (otorcycle "ealership in Tarlac, calle" 5on"a 3ar, on the afternoon of ,pril &, )**), in the co(pany of its o$nerE the notice she ha" gi en $as that, on the (orning of that "ate, she $oul" get her chil"Bs report car" fro( her school! She also faile" to "isclose to the( the fact that she sa$ in that store 9abasan an" De la Cru4, an" respon"entsB (echanics, /atus an" 3e=is, $ho cleane" an" painte" the sa(e! ,n" she ga e the appearance of gi ing ai" an" support to respon"entsB co(petitor, to the pre=u"ice of their business stan"ing an" goo"$ill! These $ere acts of "isloyalty for $hich ItheyJ $oul" ha e been =ustifie" in ter(inating her ser ice on the groun" of loss of confi"ence!%1 5o$e er, "espite the e>istence of a =ust cause for ter(ination, 3en"o4a $as ne ertheless "is(isse" fro( ser ice in iolation of proce"ural "ue process, as respon"ents faile" to obser e the t$o?notice re<uire(ent! Instea", respon"ents insiste" that she oluntarily resigne", $hich argu(ent the N9RC an" the C, sustaine"! This Court is not persua"e"! Respon"ents $ere unable to "ischarge their bur"en to pro e the conte(poraneous e>istence of an intention on the part of 3en"o4a to resign an" an o ert act of resignation! ,si"e fro( their self?ser ing allegation that she ha" offere" to resign after they ha" e>presse" their loss of trust in her, there is nothing in the recor"s to sho$ that she oluntarily resigne" fro( her position in their co(pany! In this regar", it is $orthy to un"erscore the establishe" rule that the filing of a co(plaint for illegal "is(issal is inconsistent $ith resignation or aban"on(ent! %% 3oreo er, the conclusion of the N9RC an" the C, that 3en"o4a oluntarily resigne" in consi"eration of respon"entsB suppose" pay(ent of a settle(ent is bereft of any basis! The lo$er tribunals (erely sur(ise" that the parties forge" a co(pro(ise agree(ent "espite respon"entsB o$n a"(ission that they ne er "eci"e" thereon! %& In fact, the recor"s are clear that none of the parties clai(e" the e>istence of any settle(ent in e>change for her resignation! Fro( the foregoing "iscussion, it is e i"ent that although there $as a =ust cause for ter(inating the ser ices of 3en"o4a, respon"ents $ere a(iss in co(plying $ith the t$o?notice re<uire(ent! Follo$ing the pre ailing =urispru"ence on the (atter, if the "is(issal is base" on a =ust cause, then the non?co(pliance $ith proce"ural "ue

process shoul" not ren"er the ter(ination fro( e(ploy(ent illegal or ineffectual! %0 Instea", the e(ployer (ust in"e(nify the e(ployee in the for( of no(inal "a(ages! %: Therefore, the "is(issal of 3en"o4a shoul" be uphel", an" respon"ents cannot be hel" liable for the pay(ent of either bac;$ages or separation pay! Consi"ering all the circu(stances surroun"ing this case, this Courts fin"s the a$ar" of no(inal "a(ages in the a(ount of P1*,***%+ to be in or"er! 85#R#FOR#, the Petition for Re ie$ is D#NI#D! The Decision "ate" '% No e(ber )**+ of the C, in C, /!R! SP No! +)0&1 is ,FFIR3#D 8IT5 3ODIFIC,TIOND the a$ar" of separation pay is "elete" an" in lieu thereof, no(inal "a(ages in the a(ount of P1*,*** is a$ar"e" in fa or of petitioner! SO ORD#R#D! MARIA $OURDES P. A. SERENO Chief 7ustice 8# CONCHRD TERESITA &. $EONARDO)DE CASTRO ,ssociate 7ustice $UCAS P. %ERSMAIN ,ssociate 7ustice MARTIN S. *I$$ARAMA, &R. ,ssociate 7ustice

%IEN*ENIDO $. RE'ES ,ssociate 7ustice C#RTIFIC,TION Pursuant to Section '1, ,rticle VIII of the Constitution, I certify that the conclusions in the abo e Decision ha" been reache" in consultation before the case $as assigne" to the $riter of the opinion of the CourtKs Di ision! MARIA $OURDES P. A. SERENO Chief 7ustice

#oo+ o+,Rollo, pp! '6?):! Penne" by C , ,ssociate 7ustice Ros(ari D! Caran"ang an" concurre" in by Presi"ing 7ustice Conra"o 3! Vas<ue4, 7r! an" ,ssociate 7ustice 3ariflor P! Pun4alan Castillo!
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I"! at &, PetitionE I"! at ++ an" ')6, 9etter "ate" '6 ,ugust '666!

C, rollo, p! 1&+, 3e(oran"u( Iof Respon"entsJ "ate" 1 Septe(ber )**+!


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Rollo, p! &, Petition!

I"! at ++, 9etter "ate" '6 ,ugust '666 of 9uisa to 3en"o4a! Note that in the Reply toD Respon"entsB Position Paper "ate" ') ,ugust )**), 3en"o4a in"icate" that Felipe $as the Presi"ent of Beta 3otor! C, rollo, pp! &:?&+!
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I"! at &, Petition! I"! I"! at :! I"! C, Rollo, p! &&, Personal Infor(ation Sheet of 3en"o4a! Rollo, p! )&&, 3e(oran"u( Iof Respon"entsJ "ate" )' Dece(ber )**6! I"! at )&+! I"! at )&6! I"! at +6! I"! I"! at 0+?+:! I"! I"! at '1'?'%'! I"! at '%)?'%1! I"! at '&:?'&6E C, rollo, pp! ')1?')0!

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Rollo, p! )', C, Decision! Note, ho$e er, that in their 3otion to Re"uce Bon" "ate" )& 3ay )**%, respon"ents allege" that they ha" poste" a Superse"eas Bon" in the a(ount of P',*)&,*+'!+)! C, rollo, pp! 1'+? 1)*!
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I"! at 01! I"! at 0), 0%?0&! I"! at 00! C, Rollo, pp! )0?):, N9RC Resolution "ate" )+ No e(ber )**1! Rollo, pp! '6?):, C, Decision "ate" '% No e(ber )**1! I"! at )0! I"! at )&?)0! I"! at 6?'*! /!R! No! ':101', + Septe(ber )*'*, 01* SCR, 1)*! I"! at 1)6?11*! Rollo, p! '%)! I"! at p! )', C, Decision! #tcuban ! Sulpicio 9ines, %+6 SCR, %+1, %60?%6:! 3ansion Printing Center ! Bitara, /!R! No! '0+')*, )& 7anuary )*')! /!R! No! '&16+), '+ 7uly )*'', 0&% SCR, '+! I"! at )+?)6! Rollo, pp! 0)?01, N9RC DecisionE rollo, p! )0, C, Decision! I"! at 01, 0&, N9RC DecisionE i"! at )&, C, Decision! I"! at ++, 9etter "ate" '6 ,ugust '666! I"! at &:, N9RC Decision "ate" 1* Septe(ber )**1! I"! at 0%!

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