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of <h1>Appeal allowed, case remanded for decision on stay application & appeal on merits. No coercive recovery action allowed.</h1> The appeal was allowed, and the case was remanded to the Collector (Appeals) for a decision on the stay application and the appeal on merits. The ... Recovery of duty demanded and penalty imposed in the event of remand The appeal was allowed by way of remand with a direction to the Collector (Appeals) to decide on the stay application and then the appeal on merits. The Department was advised not to take coercive action for recovery until the outcome of the Collector (Appeals) decision. The miscellaneous application was disposed of accordingly.
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