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2013 (10) TMI 1249 - HC - Central ExciseRecovery proceedings - circular dated 1-1-2013 – Held that:- Following Bharat Hotels Ltd. vs. Union of India [2013 (5) TMI 654 - DELHI HIGH COURT] - till the decision is taken by the appellate authority, no coercive measure to recover the amount pursuant to the demand notice be taken – Decided in favour of Petitioner.
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