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2014 (9) TMI 526 - HC - Central ExciseCoercion While Initiation of Recovery Proceedings – Validity of Circular dated 1-1-2013 – Held that:- In the light of judgment passed by Coordinate Bench, referred to supra and the Court while disposing of the petition directed the appellate authority/CESTAT to hear and decide the stay application of the petitioner as early as possible but preferably within a period of eight weeks of their appearance before the authority. However, at the same time, the respondents were restrained from taking coercive steps for recovery of the demand during the said period. Appellate authority/CESTAT to hear and decide the stay application of the petitioners as early as possible but preferably within a period of eight weeks of their appearance. We further direct that in the meantime, no coercive steps for recovery of the demand shall be initiated. Decided in favour of assessee.
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