1996 (3) TMI 146
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed. They have not opted to file any statement of objections. Heard the learned Counsel for the parties. 3.In this case, it is not in dispute that against the order of adjudication passed by the respondent - Assistant Commissioner/Additional Commissioner of Central Excises, the petitioner has preferred an appeal under Section 35 of the Central Excise and Salt Act, 1944 (in short 'the Act') along....
X X X X Extracts X X X X
X X X X Extracts X X X X
....number of appellate authorities which will serve the interest of the revenue as also the assessees. Till such a remedial measures are taken, it will be unjust and unreasonable to permit the respondent-adjudicating authorities to continue with their coercive actions initiated to recover the disputed demands. 6.In somewhat similar circumstances, in the case of M/s. Charak Pharmaceuticals v. Union....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tay application." 7.Accordingly, the adjudicating authority and its subordinates are restrained from pursuing recovery proceedings in respect of demands which are subject matter of appeal till the application filed by the petitioner under the proviso to Section 35F of the Act is finally disposed of. Goods detained if any, should also be released. But the stay of recovery proceedings and release....
TaxTMI