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TMI Blog1998 (3) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the matter of the moment, the learned Counsel for the respondents have agreed to have the matter heard finally and dispose of at this very stage. 2. An affidavit sworn in by Shri B.K. Juneja, Deputy Commissioner of Central Excise, Delhi, who is also present in Court, has been filed. The statement made therein takes care of the grievance made on behalf of the petitioners. The learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s while action for recovery was initiated. It was submitted that such a coercive action for recovery would defeat the statutory right to appeal available to the petitioner. 4. Interim orders were granted to the petitioners protecting them against the coercive action for recovery till the next date of hearing before the Court or till the date of hearing and orders on the petitioner's application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e excise dues are less than 1 lac and the parties have already filed stay applications under Section 35F before the Commissioner (Appeals). Even in other cases involving excise dues of over 1 to 5 lacs. instructions have been given not to resort to coercion action till the matter is finally resolved by the Central Board of Excise and Customs. However, cases having revenue stakes of more than 5 lac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard of Excise and Customs to liquidate pendency of appeals at the level of Commissioner (Appeals). 4. The pendency of Appeals went up due to statutory changes made in Modvat Rules in April, May 1994. All such cases pertaining to transitional period have been decided and are pending at Commissioner (Appeals) level. 5. The Central Board of Excise and Customs on 15-9-1997, have advised the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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