https://www.taxtmi.com/caselaws?id=51088 The Tribunal upheld the lower appellate authority's decision to set aside the order of the adjudicating authority, ruling that the duty was not recoverable due to pending appeals and stay applications. The Circular issued by the Board prevented coercive action for duty recovery during such situations, and it was found not to conflict with Section 11 of the Central Excise Act. The Tribunal rejected the Revenue's appeal, affirming that duty cannot be considered recoverable when appeals and stay applications are pending. en-us Fri, 04 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51088 The Tribunal upheld the lower appellate authority's decision to set aside the order of the adjudicating authority, ruling that the duty was not recoverable due to pending appeals and stay applications. The Circular issued by the Board prevented coercive action for duty recovery during such situations, and it was found not to conflict with Section 11 of the Central Excise Act. The Tribunal rejected the Revenue's appeal, affirming that duty cannot be considered recoverable when appeals and stay applications are pending. Case-Laws Central Excise Fri, 04 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51088