2004 (8) TMI 146

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.... (Oral)]. - This matter, not figuring in today's hearing list, has been mentioned by the appellants' Counsel. It is submitted that their application seeking waiver of pre-deposit and stay of recovery in respect of the duty demanded from them is pending disposal and further that the department is coercing them for payment of the disputed duty. Ld. Counsel has brought on record a letter dated 3-8-20....

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.... the decision of the Hon'ble High Court of Mumbai in Writ Petition Nos. 3919/87, 422/88 and 518/88 that during the pendency of stay application no coercive action should be taken to realise the arrears of revenue. Following this decision, the Board issued Circular No. 396/29/98-CX., dated 2-6-1998 for the field formation to abide the law laid down by the Mumbai High Court. 4.2 In its recent Cir....