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2015 (1) TMI 674 - HC - Central ExciseOrder of attachment - Pre deposit made by assessee - Held that:- The records before the Court would indicate that the order of attachment was passed on 29 May 2012 by the Assistant Commissioner. Subsequently, the Tribunal has taken note of the fact that the petitioner has already deposited an amount of ₹ 10,00,000/- as against a total demand of ₹ 21.97 lacs and has granted, on that basis, a dispensation of the balance of the deposit. - in view of the order passed by the Tribunal, the attachment cannot be allowed to continue and ought to be lifted. Once the Tribunal has granted a stay on the recovery of the balance of the duty, the attachment of the properties which is a step in aid of the realisation of duty cannot be allowed to stand. - Decided in favour of assessee.
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