2018 (8) TMI 1667

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.... ORDER Brief facts are that the appellants filed rebate claim for Rs. 4,81,194/- under Rule 18 of Central Excise Rules, 2002 in respect of excise duty paid on Monochloro Difluoro Methana HCFC - R11. Show cause notice was issued proposing to adjust the rebate against the dues to the extent of Rs. 24,109/- arisen out of the Order-in-Appeal No. 67/2010 dated 30.6.2001 of Commissioner (Appeals). T....

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.... order is no longer sustainable. She submitted that the Appeal No. E/583/2010 was field by the appellant along with stay petition before Tribunal. The appropriation was done during the pendency of the appeal as well as stay petition. The Board vide Circular No. 7/90-CX6 dated 2.3.1990 has clarified that no recovery proceedings shall be taken when the appeal and stay petition is pending. The Hon'bl....