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 (Appeals) be taken - Regarding

Coercive Recovery Post-Adjudication: Three-Month Payment Window and Stay Application Guidelines for Appeals Pending with Collector.

The circular addresses whether coercive measures should be taken to recover duty demanded after adjudication while an appeal is pending with the Collector (Appeals). It reaffirms the existing guideline that allows a three-month period for payment before initiating recovery actions, unless a stay application is rejected sooner. The Board decided against revising these instructions to provide a blanket stay order, suggesting that diligent appellants can secure orders on stay applications within three months. It emphasizes disposing of stay applications within two months if the main appeal cannot be resolved in that timeframe.