HC set aside attachment of bank a/c as assessee filed appeal before ITAT along with pre-deposit of tax

EXCISE/ST/VAT : Where petitioner had filed an appeal before First Appellate Authority against assessment order, whereby demand of service tax was created, along with mandatory pre-deposit, respondent-Department should have restrained itself from coercive recovery as soon as it came to know of appeal with mandatory pre-deposit; order of attachment of bank account of assessee to recover balance tax was to be set aside

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