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2019 (8) TMI 83 - HC - Central ExciseRecovery during pendency of litigation - case of petitioner is that Section 35 of CE Act has been amended on and with effect from 06.08.2014 and post amendment, the concept of seeking stay of the order under challenge before CESTAT was done away with - HELD THAT:- As the SOD dated 04.07.2018 bearing reference No.06/2018-CE(ADC) has been referred to separately, but in conjunction with five orders in original, there is lack of clarity as to whether this SOD refers to these five orders in original or is independent of the same - with regard to amendment to Section 35 of CE Act, on and with effect from 06.08.2014, the aforesaid circular dated 16.09.2014 and paragraph 20.2 of the said circular (extracted and reproduced supra), there is no disputation. To the extent that the impugned communication calls for submission of documents pertaining to the aforesaid five orders in appeal, it is clearly in breach of the obtaining position, where the matter is pending before CESTAT - this Court deems it appropriate to set aside the impugned communication insofar as it relates to five orders in appeal, all dated 08.03.2018, made in Order in Appeal Nos.47/2018 SLM-CEX, 48/2018 SLM-CEX, 49/2018 SLMCEX, 50/2018 SLM-CEX and 51/2018 SLM-CEX, preserving the rights of the respondent to issue communication afresh, if any SOD or other documents are required with regard to periods not covered by the aforesaid five orders which are now pending before CESTAT. Petition allowed in part.
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