2013 (3) TMI 717

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....ment made by the 3rd respondent, dated 28.06.2011, the petitioner preferred an appeal before the 5th respondent (CESTAT) along with an application for stay. The said appeal as well as the stay application are still pending. In the meanwhile, the 4th respondent issued the impugned letter dated 05.03.2013 for recovery of the adjudged amounts purportedly on the basis of the circular dated 01.01.2013 ....