2006 (4) TMI 176

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....2. This writ petition has been filed challenging an order of the Customs, Excise and Service Tax Appellate Tribunal dated 9-3-2006 whereby the Tribunal has rejected the second restoration application of the petitioner. 3. The learned counsel for the petitioner has submitted in this writ petition, relying upon certain decisions, that it was not necessary to make the pre-deposit when the property o....

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.... was passed by the Commissioner, Central Excise, and based on that attachment order, after a period of two and a half years of the dismissal of the appeal, now the petitioner applied for restoration again by application dated 14-9-2005. Even in this application, the petitioner did not say a word about the present contention that he was not liable to make the deposit because of the attachment order....