https://www.taxtmi.com/caselaws?id=45978 A departmental circular dealing specifically with stay applications before the Commissioner (Appeals) was held not to override an earlier general instruction that barred coercive recovery while a stay or waiver application remained pending before the appellate authority. The later circular was treated as clarificatory and confined to proceedings before the Commissioner (Appeals), so it could not be read as permitting recovery during pendency of a stay application before CEGAT. On that reading, recovery action taken before disposal of the stay application was unsustainable, and the recovery notice and instruction were invalid. en-us Tue, 10 Apr 2001 00:00:00 +0530 Fri, 27 Dec 2013 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45978 A departmental circular dealing specifically with stay applications before the Commissioner (Appeals) was held not to override an earlier general instruction that barred coercive recovery while a stay or waiver application remained pending before the appellate authority. The later circular was treated as clarificatory and confined to proceedings before the Commissioner (Appeals), so it could not be read as permitting recovery during pendency of a stay application before CEGAT. On that reading, recovery action taken before disposal of the stay application was unsustainable, and the recovery notice and instruction were invalid. Case-Laws Central Excise Tue, 10 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45978