2010 (4) TMI 564 - AT - Central Excise

Recovery during pendency of appeal Coercive steps for same are highly improper for department while awaiting order of Tribunal. It unnecessarily increases work load of Tribunal. Held that departmental officer instead should utilize their time to identify matters pending before Tribunal involving common issue and held in their speedy disposal. Revenue directed not to take coercive steps till order passed by Tribunal.

Summary

The Tribunal criticized the Department for taking coercive action against the appellant before awaiting the Tribunal's order, leading to unnecessary workload. The Department was advised to assist the Tribunal in speedy disposal of matters involving common issues. The application was allowed, directing the respondent not to take coercive steps until the Tribunal's order.