Coercive recovery of excise dues: grace period for payment runs from communication of order, not from decision. Coercive measures to recover duty adjudged should not be initiated until the taxpayer is allowed a three month grace period for payment, and that grace period runs from communication of the adjudication order to the assessee rather than from the date of decision; this clarification has been accepted by the Board and field formations and trade stakeholders are to be informed.