Double recovery concern led to complete stay of excise duty recovery pending regular hearing.

Complete stay of recovery was granted where the demand appeared, on a prima facie view, to be a second recovery of the same excise duty already paid on footwear and recovered from buyers. The Tribunal treated the possibility of double recovery as a material factor in considering interim relief and ordered that no amount be recovered under the impugned order pending regular hearing.

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Issues: Whether complete stay of recovery should be granted against the demand, and whether the demand amounted to a double recovery of duty already paid and recovered from buyers.

Analysis: The appellants had paid excise duty on the footwear and had also recovered the same amount from buyers. On a prima facie view, the amount now demanded was seen as a second claim for the same duty. The Tribunal also noted the nature of the demand while considering the request for stay.

Outcome: Complete stay of recovery of any amount under the impugned order was granted, and the matter was directed to be listed for regular hearing.

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