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2014 (3) TMI 1066 - HC - Central ExciseRecovery notices - attaching the bank accounts - Held that:- Apart from the fact that the petitioner-company was not put on notice by the Revenue prior to the attachment of its bank accounts under the individual recovery notices dated 5-3-2014 addressed to the banks, the said action is directly in the teeth of the direction of this Court in Writ Petition [2013 (3) TMI 717 - ANDHRA PRADESH HIGH COURT] whereby, the Revenue was restrained from initiating coercive steps for recovery of the amounts due under the order-in-original dated 28-6-2011 till the disposal of the stay application by the CESTAT, Bangalore. It is not in dispute that the stay application is still pending disposal. Therefore, notwithstanding the liberty given by the CESTAT under its order dated 18-12-2013, the Revenue could not have resorted to any coercive steps without first seeking the leave of this Court by way of modification of the order passed in [2013 (3) TMI 717 - ANDHRA PRADESH HIGH COURT]. The impugned recovery notices dated 5-3-2014 are thus wholly unsustainable and are accordingly set aside. The petitioner-company shall proceed with the hearing of the stay application on 27-3-2014 before the CESTAT without seeking further adjournment.
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