Central Excise-Coercive action for the recovery of arrears when the appeal/stay application is pending in Tribunal

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..... 9/1998-CX dated 2nd June, 1998 on the subject of taking recourse to coercive measures to recover duty demanded as a result of adjudication till such time as the stay applications have been disposed of by Commissioner (Appeals). Consequently, references have been received regarding the course of action to be taken when the stay application against the Order-in-Original passed by Commissioner is pen .....

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..... ter the lapse of the time period prescribed in the appellate stay order for fulfillment of the conditions. c) In respect of stay applications pending against the Orders-In Original of the Commissioners before the CESTAT a view similar to Board 's Circular No.396/29/98-CX dated 2.6.1998 should be taken. The two provisos to Section 35C(2A) of the Central excise Act, 1944 read as follows : "Provide .....

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