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    <title>2002 (9) TMI 570 - CEGAT, MUMBAI</title>
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    <description>Section 35F of the Central Excise Act could not be used to stay recovery once the Tribunal had already dismissed the appeal, because that provision applies only to pending appeals. The amount in dispute was interest payable on duty already paid, and the statutory scheme was read to permit recovery despite a pending reference before the High Court, with Section 35N not operating as a bar. On that basis, the request for stay was rejected and recovery of the interest amount was allowed to proceed.</description>
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      <description>Section 35F of the Central Excise Act could not be used to stay recovery once the Tribunal had already dismissed the appeal, because that provision applies only to pending appeals. The amount in dispute was interest payable on duty already paid, and the statutory scheme was read to permit recovery despite a pending reference before the High Court, with Section 35N not operating as a bar. On that basis, the request for stay was rejected and recovery of the interest amount was allowed to proceed.</description>
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