Stay of duty and penalty recovery granted pending hearing, based on the Board circular and proposed Section 11C notification.

Recovery of the disputed duty and penalty was directed to remain stayed pending regular hearing, in view of the Board circular and the contemplated notification under Section 11C of the Central Excise Act, 1944. The unconditional stay of recovery was granted on that basis, preserving the assessee's position until the appeal is heard on merits.

---

---

Issues: Whether recovery of the disputed duty and penalty should be stayed in view of the Board circular and the contemplated notification under Section 11C of the Central Excise Act, 1944.

Outcome: The request for unconditional stay of recovery was allowed and the appeal was posted for regular hearing.

---