CESTAT Stay Order to Continue even after six months - Department not to take coercive action - CESTAT
THE Assessee is before the CESTAT with an early hearing petition as the Department, in spite of stay order dated. 11.05.2012 is pressing for recovery. Unconditional stay was granted on 11.05.2012, but Department is pressing for recovery on the ground that in view of the provisions of Sec. 35C (2A) the Stay Order dated 11.05.2012 stands vacated, after six months. The Tribunal did not find this a ground for granting early hearing, but held that since the Tribunal has stayed the recovery and since there is no evidence that delay in disposal of appeal is on account of dilatory tactics adopted by the Appellant, it would not be correct for the Department to initiate coercive action for recovery. Therefore while the application for early hearing was dismissed, the Department was, directed not to take coercive action for recovery.