https://www.taxtmi.com/caselaws?id=889 Recovery by encashment of a bank guarantee was held impermissible where it would render the assessee's statutory appeal and stay remedies ineffective. The Bombay High Court noted that the assessee could challenge the order-in-original under Section 35 of the Central Excise Act, 1944 and seek stay and waiver of pre-deposit under Section 35F. It held that initiating recovery in a manner that defeats those remedies makes them infructuous and cannot be sustained. The communication directing encashment was therefore quashed, preserving the efficacy of the statutory appellate process. en-us Wed, 13 Dec 2006 00:00:00 +0530 Tue, 30 Jun 2020 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=889 Recovery by encashment of a bank guarantee was held impermissible where it would render the assessee's statutory appeal and stay remedies ineffective. The Bombay High Court noted that the assessee could challenge the order-in-original under Section 35 of the Central Excise Act, 1944 and seek stay and waiver of pre-deposit under Section 35F. It held that initiating recovery in a manner that defeats those remedies makes them infructuous and cannot be sustained. The communication directing encashment was therefore quashed, preserving the efficacy of the statutory appellate process. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=889