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2019 (9) TMI 393 - AT - Central ExciseStay on recovery - Mandatory provisions of pre-deposit - section 35F of Central Excise Act, 1944 - HELD THAT:- The notice issued to the present applicant is in direct contravention of section 35F of Central Excise Act, 1994 which supplanted the provision for waiver of pre-deposit in section 35C of Central Excise Act, 1944 with effect from 6th August 2014 - In the decision of the Tribunal, though it was the stay arising from the pre-amended provision of section 35C of Central Excise Act, 1944 with attendant limitation on the extent of stay order and not the extant statutorily mandated bar on recovery impugned in section 35F of Central Excise Act, 1944 that was sought to be derailed, the continuance of stay was ordered therein; here it is the statutory bar that is sought to be overruled by the impugned notice. This was no call on the part of the jurisdictional Central Excise authority to substitute his interpretation of a judicial order to nullify the statutory restriction on recovery beyond the amount prescribed therein. This illegal act on the part of a creation of the very same statute is a veritable harassment of the appellant. As the Tribunal, beset by large number of pending litigation, has been led to waste valuable time by this needless, and illegal, initiative on the part of the official, we impose costs of ₹ 5000/- which shall be deposited with the Fund of the National Legal Services Authority within 30 days of receipt of this order - Application disposed off by setting aside the notice of recovery.
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