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2013 (9) TMI 698 - GUJARAT HIGH COURTStay Operation - Coercive Recovery - Restraining the Department from enforcing coercive recovery of the duty against the applicant – Held that:- Under the circumstances and in the facts and circumstances of the case, more particularly when the applicant was a public sector undertaking and the fact that if the recovery proceedings qua recovery of penalty was stayed, it will meet with the ends of justice and it will be in the fitness of things. It was directed that during the pendency and final hearing of the main Tax Appeal, there shall be stay of further operation and implementation of the order passed by the CESTAT with respect to penalty only - Meaning thereby, During the pendency and final disposal of the main Tax Appeal, there shall not be any coercive steps/recovery proceedings to recovery the amount of penalty and the applicant to pay the entire amount of duty liability and interest and whatever amount was already paid, the same shall be appropriated towards the duty liability and interest - However, aforesaid adjustment shall be without prejudice to the rights and contentions of respective parties in the main Tax Appeal.
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