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        Central Excise

        Stay of recovery of duty but not the issue of show cause notice

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        Stay of recovery does not bar issuance of show cause notices; proceedings may be initiated unless issuance is stayed. A judicial stay limited to collection of duty does not bar issuance of show-cause notices; where there is no stay on issuing such notices, officials may initiate show-cause proceedings and demand imposition of duty to safeguard revenue interests.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Stay of recovery does not bar issuance of show cause notices; proceedings may be initiated unless issuance is stayed.

                                A judicial stay limited to collection of duty does not bar issuance of show-cause notices; where there is no stay on issuing such notices, officials may initiate show-cause proceedings and demand imposition of duty to safeguard revenue interests.


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