Central Excise - Whether coercive measures to recover duty demanded as a result of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector (Appeals) be taken - Regarding

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....of adjudication till such time as the appeal filed by the appellant has been disposed of by the Collector (Appeals) be taken - Regarding Circular No. 16/92-CX.6 Dated 12-11-1992 [From F. No. 208/59/92-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Whether coercive measures to recover....

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....ing to these instructions, the Central Excise Officers are to allow a period of three months from the date of decision for payment of the dues adjudged before resorting to coercive measures to recover such dues. However if a stay application of the assessee is rejected by the Appellate Authority even before the lapse of the time of three months, recovery proceedings should be initiated immediately....