https://www.taxtmi.com/caselaws?id=346248 Under Rule 41 of the CESTAT Procedure Rules, 1982, the Tribunal considered that coercive steps arising from proceedings based on the Commissioner (Appeals)' order should be restrained while the substantive appeal remained pending, because those steps could become futile if the appeal succeeded. It therefore protected the applicant from coercive recovery or enforcement action during the pendency of the appeal, while allowing the proceedings to continue in a non-coercive manner. en-us Thu, 06 Jul 2017 00:00:00 +0530 Sat, 05 Aug 2017 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346248 Under Rule 41 of the CESTAT Procedure Rules, 1982, the Tribunal considered that coercive steps arising from proceedings based on the Commissioner (Appeals)' order should be restrained while the substantive appeal remained pending, because those steps could become futile if the appeal succeeded. It therefore protected the applicant from coercive recovery or enforcement action during the pendency of the appeal, while allowing the proceedings to continue in a non-coercive manner. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346248