Stay applications: no coercive recovery while stay is pending; Commissioner (Appeal) must dispose promptly. No coercive measures shall be taken to realise adjudicated central excise dues while a stay application is pending before the Commissioner (Appeal); the Commissioner (Appeal) must dispose of stay applications within a short specified timeframe, and if a stay is rejected prior to that lapse recovery proceedings may be initiated immediately.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stay applications: no coercive recovery while stay is pending; Commissioner (Appeal) must dispose promptly.
No coercive measures shall be taken to realise adjudicated central excise dues while a stay application is pending before the Commissioner (Appeal); the Commissioner (Appeal) must dispose of stay applications within a short specified timeframe, and if a stay is rejected prior to that lapse recovery proceedings may be initiated immediately.
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