2005 (7) TMI 114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cting all the applicants before it to deposit 25 per cent of the amount of service duty confirmed against them by the Commissioner (Appeals), Central Excise, Ludhiana, Commissionerate, Ludhiana, within 8 weeks of the date of the said order, as a condition precedent for stay of the recovery of the balance demand and for entertainment of their   appeals for consideration on merits. 3.The Assistant Commissioner of Central Excise, Ludhiana, by the order of adjudication had come to the conclusion that the petitioners, manufacturers of "Man-made processed knitted fabrics", had contravened the provisions of Rules 4, 5, 6 and 8 of the Central Excise Rules, 2002, in as much as they had wrongly availed nil rate of duty on the clearance of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on under section 11C of the Act, coercive action should not be taken for recovery of arrears/ duties. Learned Counsel has also pointed out that the Jalandhar Commissionerate of Central Excise has already dropped the proceedings for recovery against the assessees against whom similar action had been initiated under similar circumstances. It is, thus, urged that the impugned orders deserve to be quashed. 6. In the short reply filed on behalf of respondents Nos. 1 and 3 supporting the impugned order passed by the Tribunal, the respondents have themselves referred to the afore-mentioned circular issued by the Board. In fact, it has been reiterated that in the light of the circular, no coercive steps for enforcement of duty are being taken. 7.....