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2012 (12) TMI 101 - AT - Central ExciseDemand - fraud - attachment of the property - department's request for continuance of attachment and directed the appellant to deposit an amount of Rs.6 crores - appellant's submission that the attachment of the property by the Revenue should be ordered to be released so as to enable him to dispose the same and deposit Rs.6 crores as directed by the Tribunal – Held that:- Difference of opinion between members regarding following issues - Whether it is justified to revoke the notice of attachment in respect of all the four items of properties at this stage when the stay order has not taken effect at all - Whether in the facts and circumstances of the case it will be better to order release of properties only to the extent necessary to raise Rs. Six crores at this stage - Whether it will be appropriate to allow the Revenue to take action to realize Rs. 6 crores by completing the process of attachment and sale of such property - matter referred to larger bench.
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