Stay against duty and penalty suspends recovery only as stated; prospective implementation must follow the stay wording and law. A stay by the Commissioner (Appeals) or Tribunal suspends deposit or recovery of the duty demanded and/or penalty levied only to the extent and on the conditions stated; prospective implementation of classification, valuation or recurring-revenue orders must be examined against the stay's wording and carried out in accordance with the Central Excise Act and Rules, with case-by-case safeguards for revenue.
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 against duty and penalty suspends recovery only as stated; prospective implementation must follow the stay wording and law.
A stay by the Commissioner (Appeals) or Tribunal suspends deposit or recovery of the duty demanded and/or penalty levied only to the extent and on the conditions stated; prospective implementation of classification, valuation or recurring-revenue orders must be examined against the stay's wording and carried out in accordance with the Central Excise Act and Rules, with case-by-case safeguards for revenue.
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