Central Excise - Recovery of dues during pendency of stay petition/application - Regarding - Central Excise - 7/90-CX.6

Central Excise - Recovery of dues during pendency of stay petition/application - Regarding Circular No. 7/90-CX.6 Dated 2-3-1990 [From F. No. 208/107/89-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Recovery of dues during pendency of stay petition/application - Regarding Reference instructions issued by the Ministry vide F. No. 208/31/88-CX.6, dated 18th November 1988 (Circular No. 80/88-CX.6 ) on the subject mentioned above. Suggestions for enhancing the waiting period from the present 3 months as laid down under the above instructions to 5 months before initiating coercive measures for recovery of Central Excise duties have been received from the trade. 2. The Board has carefully examined the suggestions and has not accepted the same. However the Board felt that it was hardly fair and just to proceed with the recovery proceedings while application for stay of the impugned order or for waiver of the condition of pre-deposit was pending before the Appellate Authorities. The Board, therefore, in partial modification of its letter dated 18th November, 1988, has decided to accept the ratio of the judgments delivered by the Bombay High Court in Writ Petitions No. 3919/87, 422/88 and 518/88. Copies of the judgments are enclosed for circulation and guidance of the field formations. Collectors (Appeals) are separately being directed to dispose of stay applications expeditiously.