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of <h1>New Circular on Recovery Procedures During Pending Stay Applications; Clarifies Conditions for Initiating Recovery on Confirmed Demands.</h1> The circular issued by the Central Board of Excise and Customs outlines the procedures for initiating recovery proceedings on confirmed demands during the pendency of stay applications. It rescinds previous circulars and specifies conditions under which recovery should commence, such as when no appeal is filed, when appeals are filed with or without stay applications, and when demands are confirmed by appellate authorities, including the Commissioner (Appeals), CESTAT, High Court, or Supreme Court. The circular emphasizes that filing an appeal does not automatically stay the order, and recovery should proceed unless a stay is granted.
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