Central Excise - Whether coercive measures to recover duty demanded as a result of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector(A) be taken - Regarding
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Coercive recovery measures: Circular withdraws prior guidance and refers to later circular on recovery during appeal. Whether coercive measures to recover duty while an appeal to the Collector (Appeals) is pending is addressed by withdrawing Circular No.2/92 in view of Circular No.16/92; the Board directs that the position stated in Circular No.16/92 governs recovery proceedings pending disposal of appeals.
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Provisions expressly mentioned in the judgment/order text.
Coercive recovery measures: Circular withdraws prior guidance and refers to later circular on recovery during appeal.
Whether coercive measures to recover duty while an appeal to the Collector (Appeals) is pending is addressed by withdrawing Circular No.2/92 in view of Circular No.16/92; the Board directs that the position stated in Circular No.16/92 governs recovery proceedings pending disposal of appeals.
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