2000 (9) TMI 79

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oner with respondent No. 2, under Section 35F of the Central Excise Act, 1944, in connection with his appeal filed before the Central Excise and Gold Control Appellate Tribunal (CEGAT). 2.The impugned adjustment has been made against some other demands which are presently subject-matter of appeal pending before the Commissioner of Appeals. An application for stay and dispensation of pre-deposit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onsideration before the Appellate Authority. Under the circumstance it cannot be said that the amount has become recoverable or due from him. 6.High Courts of Delhi and Allahabad have taken the view that the amount deposited in terms of Section 35F remains a deposit pending appeal and is thereafter available for appropriation consistently with the final order made in the appeal. Once the order o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Appellate Authority. It is significant to note that even the Central Board of Excise and Customs has issued, instructions that it is not fair and just to proceed with the recovery proceedings while application for stay of the impugned order or for waiver of condition of pre-deposit was pending before the Appellate Authority. Further clarification issued in this regard by the Board and filed toda .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X