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    <title>2008 (12) TMI 421 - CESTAT, BANGALORE</title>
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    <description>Coercive recovery by departmental authorities was improper where a stay application and appeal were already pending before the Tribunal. Detention of excisable goods and adjustment of available Cenvat credit and PLA balances could not be pursued in disregard of the pending appellate proceedings. The Tribunal applied the settled principle that recovery action should await consideration of stay relief, and directed immediate lifting of the detention with restoration of the credit and PLA balances.</description>
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      <description>Coercive recovery by departmental authorities was improper where a stay application and appeal were already pending before the Tribunal. Detention of excisable goods and adjustment of available Cenvat credit and PLA balances could not be pursued in disregard of the pending appellate proceedings. The Tribunal applied the settled principle that recovery action should await consideration of stay relief, and directed immediate lifting of the detention with restoration of the credit and PLA balances.</description>
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