Bank Account Attachment Unnecessary After Pre-Deposit & Appeal Numbering

Carmel Builders And Fibrotech Industries Pvt. Ltd Vs Commissioner of Central Excise (Kerala High Court) Introduction: In the case of Carmel Builders and Fibrotech Industries Pvt. Ltd vs. Commissioner of Central Excise, the Kerala High Court addressed the issue of attaching bank accounts during service tax appeals. The petitioner had filed a writ petition seeking the quashing of orders and the cessation of revenue recovery proceedings against them, while also requesting that no recovery proceedings be initiated during pending appeals. Detailed Analysis: The petitioner had appealed to the Custom...