No coercive action should be taken to realise the dues till the disposal of the stay application by the Commissioner(Appeal)

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..... by the appellant has been disposed of by Commissioner (Appeals) be taken On the question of recovery of dues during pendency of stay application before the Commissioner (Appeal), the matter was examined by the Board and necessary instructions were issued vide Circular No. 23/90-CX.6 dated 12.12.1990 issued from F.No. 209/107/89-CX.6 and Circular No. 16/92-CX.6 dated 12.11.1992 issued from F.No. .....

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..... ndency of stay application no coercive action should be taken to realise the arrears of revenue. 3. Keeping the aforesaid in view, the Board has decided that no coercive action should be taken to realise the dues till the disposal of the stay application by the Commissioner (Appeal) and the Commissioner (Appeal) must dispose of the stay application within one month of its filing. F.No. 201/04 .....

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