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2006 (7) TMI 6 - SC - Central ExciseDuty demand – Seizure of Bank Account Held that:- First respondent has withdrawn the amount in the Bank Account before the order of stay was passed by this Court. In view of the withdrawal, the appeal filed by the appellants has become infructuous. However, we leave the question of law raised in this appeal open to be decided in an appropriate case. It is also submitted by the learned Additional Solicitor General that in view of the withdrawal of the entire amount from the Bank Account, a fresh show cause notice was issued after the investigation was completed. It is for the appellant to proceed further in accordance with law - there cannot be any order of seizure of the Bank Account by the appellants - Decided in favour of Revenue.
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