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<h1>CEGAT Kolkata Grants Stay, Remands for Fresh Adjudication</h1> <h3>KAMPER CONCAST LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PATNA</h3> KAMPER CONCAST LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PATNA - 2003 (154) E.L.T. 383 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata allowed the stay petition and remanded the matter to lower authorities for fresh adjudication. The Revenue authorities proceeded with recovery proceedings despite being informed of the stay order, showing little respect for higher authorities' orders. The Tribunal directed authorities not to start any coercive action against the appellant.