THIRD DIVISION
D E C I S I O N
PERALTA, J.:
This is a petition for review on certiorari under Rule 45 of the Rules of Court filed by petitioner Producers Bank of the Philippines against respondent Excelsa Industries, Inc. assailing the Court of Appeals (CA) Decision[1] dated April 4, 2006 and Resolution[2] dated July 19, 2006 in CA-G.R. SP No. 46514. The assailed decision reversed the Regional Trial Court (RTC)[3] Decision[4] dated December 16, 1997 in the consolidated cases docketed as LR Case No. 90-787 and Civil Case...
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