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    <title>2005 (5) TMI 488 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal recorded that the Board&#039;s circular of 26 February 2002 directs that coercive recovery action should not be taken while a survey is initiated for issuing or examining a notification under Section 11C of the Central Excise Act, 1944, and the Department undertook to follow that directive. On that basis, the circular was treated as operative for the pending survey proceedings. In view of that undertaking, the applicants did not press the stay applications, and the Tribunal disposed of them as not pressed, while preserving liberty to file fresh applications if circumstances change.</description>
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      <title>2005 (5) TMI 488 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=116292</link>
      <description>The Tribunal recorded that the Board&#039;s circular of 26 February 2002 directs that coercive recovery action should not be taken while a survey is initiated for issuing or examining a notification under Section 11C of the Central Excise Act, 1944, and the Department undertook to follow that directive. On that basis, the circular was treated as operative for the pending survey proceedings. In view of that undertaking, the applicants did not press the stay applications, and the Tribunal disposed of them as not pressed, while preserving liberty to file fresh applications if circumstances change.</description>
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