https://www.taxtmi.com/caselaws?id=45617 Coercive recovery should not proceed while an appeal and an application for dispensation of pre-deposit under the proviso to Section 35F remain pending, because initiating recovery on the footing that no stay has been granted is unjust and unreasonable in that situation. Interim protection against recovery and detention of goods may be granted, but it can be made conditional to safeguard revenue. Here, the relief was tied to execution of a bond and a restraint on alienation or further encumbrance of immovable properties, including plant and machinery. Coercive recovery was therefore restrained until disposal of the dispensation application, and the detained goods were ordered to be released subject to those conditions. en-us Tue, 26 Mar 1996 00:00:00 +0530 Mon, 12 Jul 2010 18:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45617 Coercive recovery should not proceed while an appeal and an application for dispensation of pre-deposit under the proviso to Section 35F remain pending, because initiating recovery on the footing that no stay has been granted is unjust and unreasonable in that situation. Interim protection against recovery and detention of goods may be granted, but it can be made conditional to safeguard revenue. Here, the relief was tied to execution of a bond and a restraint on alienation or further encumbrance of immovable properties, including plant and machinery. Coercive recovery was therefore restrained until disposal of the dispensation application, and the detained goods were ordered to be released subject to those conditions. Case-Laws Central Excise Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45617