my a/c got banned few months back, i contacted google to re-open my a/c, but they didnt, should i make a new a/c with all new details? or will it be a risk?
If you mean should you create a new account with "fake information", probably not a good idea. Google will need to have your real name & address in order to send you a check.
Well opening an account again is not an good idea. They will ban you again when they finds out ( usually they do). Better look for other ad networks.
Yes, you should re-open an Adsense account with all new information, including payee name, address, and blog URL. http://www.dagsensecodes.com/2007/02/how-can-i-reapply-after-being-disabled.html
I agree with you, the OP will be wasting his time and energy, there are already countless threads on how Adsense ban the same person repeatedly for creating under different names and identities.