2005 (6) TMI 411 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case cited as 2005 (6) TMI 411, heard the matter regarding a survey being floated. The tribunal noted the Board's Circular No. 684/75/2002, which stated that coercive action should not be taken for recovery of arrears/duties when a survey is floated for issuing/examining the Notification under Section 11C of the Central Excise Act, 1944. As the applicant was protected by this circular, no orders were issued on the stay application, and coercive action was stayed. The pre-deposit was waived with liberty for the respondent to move if the information regarding the survey was incorrect. The application was disposed of accordingly on 6-6-2005.