2013 (11) TMI 1556 - AT - Central Excise

Summary

Issues involved:
Grant of interim orders during pendency of stay petition, recovery proceedings by Revenue, threatening letters from Range Superintendent, legal position on recovery during pendency of stay petition.

Grant of Interim Orders:
The appellant filed an appeal along with a stay petition against a Commissioner's order confirming a duty demand. The matter faced multiple adjournments due to unavailability of the court, leading to a final disposal date of 7-1-2014.

Threatening Letters from Range Superintendent:
The Range Superintendent directed the appellant to deposit duty and penalty within three days, despite the matter being listed for Tribunal hearing. Subsequent letters threatened coercive action if dues were not paid, disregarding the pendency of the appeal before CESTAT.

Legal Position on Recovery during Pendency of Stay Petition:
The Tribunal criticized the Range Superintendent's actions, citing that recovery should not occur during the stay petition's pendency before the Higher Appellate Forum. The Tribunal granted a stay against recovery of dues until the stay petition is decided, highlighting the inappropriateness of threatening letters to the appellant.