TMI Blog2014 (3) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944, the total period of stay can be only 365 days and not beyond - Held that:- appellant has already paid the duty amount and stay is in respect of only interest and penal liability. In these circumstances, the department is restrained from proceeding with any coercive measures for recovery of the dues adjudged against the appellant - Decided in favour of assessee. - Appeal No.E/117/10 - Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to make payment of the interest and penalty on the ground that in view of the amended provisions of section 35C of the Central Excise Act, 1944, the total period of stay can be only 365 days and not beyond. 2. The learned Counsel for the appellant submits that the appeal is pending in the Tribunal not on account of any fault on the part of the appellant but because of the huge pende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Apex Court in Kumar Cotton Mills (supra) squarely applies. In a recent decision, the Hon'ble Bombay High Court also held that the recoveries can be effected if stay has expired only with respect to the duty amount and not with respect to interest and penal liabilities in the case of India Steel Works Ltd. - Writ Petition (L) No.3092 OF 2013. 3. In the present case, the appellant has alre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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