https://www.taxtmi.com/caselaws?id=122325 Interim stay may be granted where an assessee's appeal raises a prima facie challenge to a disputed interest demand and coercive recovery would cause irreversible prejudice. Here, the authorities were proceeding to auction seized goods and appropriate the sale proceeds towards the disputed liability, even though the duty period predated the interest provision relied on. On that footing, the pending appeal disclosed a sufficient prima facie case for protection, and the auction and impugned order were stayed pending disposal of the appeal. The operative principle is that coercive recovery should be restrained when it may render the appeal nugatory before the legality of the demand is examined. en-us Wed, 09 May 2007 00:00:00 +0530 Wed, 10 Apr 2013 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122325 Interim stay may be granted where an assessee's appeal raises a prima facie challenge to a disputed interest demand and coercive recovery would cause irreversible prejudice. Here, the authorities were proceeding to auction seized goods and appropriate the sale proceeds towards the disputed liability, even though the duty period predated the interest provision relied on. On that footing, the pending appeal disclosed a sufficient prima facie case for protection, and the auction and impugned order were stayed pending disposal of the appeal. The operative principle is that coercive recovery should be restrained when it may render the appeal nugatory before the legality of the demand is examined. Case-Laws Central Excise Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122325