TIN MANUFACTURING CO OF INDIA Vs. CESTAT

JUDGEMENT

(1.) Heard learned counsel for the petitioner and Shri Ajay Bhanot for the respondents.

(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 of the petitioner had been attached by an order of the Commissioner, Central Excise.