JUDGMENT : 1. Since the company is under BIFR, we are of the view that ends of justice would be sub served if the petitioner assessee is directed to submit the title deeds of the properties belonging to the Group Company with the Registrar of the CESTAT within four weeks. The title deeds shall remain with the Registrar for a period of four weeks after the date of the decision by the CESTAT. 2. Normally this Court does not interfere with orders of pre-deposit. However, in this case, the company is under BIFR which is one of the important factors to be considered in such matters. The undertaking filed by the Director of the Group Company before this Court is accepted and taken on file. 3. Special Leave Petition is disposed of.