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of <h1>Circular Clarifies Scope of Stay Orders Under Central Excise Act; Align Actions with Appellate Intent and Language.</h1> The circular addresses the prospective implementation of orders related to valuation, classification, or matters with recurring revenue implications under the Central Excise Act, 1944. It clarifies that any stay granted by the Commissioner (Appeals) or Tribunal pertains only to the duty demanded or penalty levied, as specified in the order. The circular instructs that actions should align with the Central Excise Act and relevant rules, emphasizing the need to interpret stay orders based on the language and intent expressed by the Appellate Authority. Field formations are advised to follow these guidelines, and acknowledgment of the circular's receipt is requested.
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