2000 (9) TMI 79

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....by respondent No. 2, insofar as it relates to the adjustment of the refund of the amount deposited by the petitioner with respondent No. 2, under Section 35F of the Central Excise Act, 1944, in connection with his appeal filed before the Central Excise and Gold Control Appellate Tribunal (CEGAT). 2.The impugned adjustment has been made against some other demands which are presently subject-matt....

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....ade against the petitioner, but the same is under challenge in appeal and his application for stay is also pending consideration before the Appellate Authority. Under the circumstance it cannot be said that the amount has become recoverable or due from him. 6.High Courts of Delhi and Allahabad have taken the view that the amount deposited in terms of Section 35F remains a deposit pending appeal....

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....ubject-matter of appeal and the application filed under Section 35F of the Act is still pending consideration with the Appellate Authority. It is significant to note that even the Central Board of Excise and Customs has issued, instructions that it is not fair and just to proceed with the recovery proceedings while application for stay of the impugned order or for waiver of condition of pre-deposi....