https://www.taxtmi.com/caselaws?id=48549 The High Court of Judicature at Allahabad dismissed the writ petition challenging the Customs, Excise and Service Tax Appellate Tribunal's rejection of the restoration application. The petitioner failed to comply with the pre-deposit requirement despite an attachment order by the Commissioner, Central Excise. The Court found that the attempt to reopen the appeal, which was dismissed earlier, based on the 2005 attachment order was an abuse of the court process. Consequently, the Court declined to intervene, citing that the attachment order could not be used to revisit a closed case. en-us Mon, 24 Apr 2006 00:00:00 +0530 Thu, 05 Aug 2010 10:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48549 The High Court of Judicature at Allahabad dismissed the writ petition challenging the Customs, Excise and Service Tax Appellate Tribunal's rejection of the restoration application. The petitioner failed to comply with the pre-deposit requirement despite an attachment order by the Commissioner, Central Excise. The Court found that the attempt to reopen the appeal, which was dismissed earlier, based on the 2005 attachment order was an abuse of the court process. Consequently, the Court declined to intervene, citing that the attachment order could not be used to revisit a closed case. Case-Laws Central Excise Mon, 24 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48549