Recovery suspension during stay applications: recovery should not proceed while stay or pre-deposit waiver requests are pending. The Board decided that recovery of Central Excise dues should not be initiated while an application for stay of the impugned order or for waiver of the pre-deposit condition is pending before appellate authorities, accepted the ratio of certain Bombay High Court judgments to that effect, circulated those judgments for field guidance, and directed Collectors (Appeals) to dispose of stay applications expeditiously.
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Recovery suspension during stay applications: recovery should not proceed while stay or pre-deposit waiver requests are pending.
The Board decided that recovery of Central Excise dues should not be initiated while an application for stay of the impugned order or for waiver of the pre-deposit condition is pending before appellate authorities, accepted the ratio of certain Bombay High Court judgments to that effect, circulated those judgments for field guidance, and directed Collectors (Appeals) to dispose of stay applications expeditiously.
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