2008 (12) TMI 421

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..... till the disposal of the stay application by the Commissioner of Central Excise (Appeal) or the Appellate Tribunal as the case may be - the action of the authority in detaining the goods and forcing the appellant to reverse the Cenvat credit/PLA balance shows the revenue zeal of the officers, completely disregarding the fact that the stay application/appeal of the appellant are pending before the .....

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..... able goods of the appellants. Moreover, he had taken action by coercive means for reversal of the Cenvat credit balance of Rs. 7,14,111/- available as on 22-12-2008. Even, the balance available in PLA to the tune of Rs. 19,535/- has been adjusted towards the dues from the party in utter disregard of the fact that the appellant had filed an application for waiver of the pre-deposit of the said dues .....

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..... it is possible to do so, within one month of its filing. 1.4 A period of 3 months from the date of communication of the Order-in-Original/Order-in-Appeal should be normally provided (one month for filing appeal and stay application and two more months for obtaining orders on the stay application), before taking coercive measures to recover the dues. However, if a stay application of an assessee .....

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..... ling with all appellate authorities. In view of this, the action of the Superintendent in taking coercive measure even when the stay application is pending before this Bench is not in order. 4. In all the orders on stay applications, this Bench specifically mentions that no coercive action should be taken against the appellants till the disposal of the appeal by this Bench. The above remarks are .....

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..... ng the amount of credit in Cenvat credit account and PLA immediately. 5. On a careful consideration, we find that the action of the authority in detaining the goods and forcing the appellant to reverse the Cenvat credit/PLA balance shows the revenue zeal of the officers, completely disregarding the fact that the stay application/appeal of the appellant are pending before the Tribunal. We order i .....

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