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2017 (12) TMI 900 - HC - Central ExciseCoercive Recovery of penalty - petitioner vehemently contended that the appeal of the petitioner is still pending before the Tribunal. Stay has not been vacated. Recovery pending appeal, therefore, initiated by the Department is improper and impermissible - Held that: - The company had to deposit ₹ 2 crores within the stipulated time. When the company failed to deposit such amount, there would be no stay in favour of the company or appellants. The petitioner, having enjoyed the benefit of the order, cannot argue that even if the company failed to deposit the amount, other appellants should continue to enjoy benefits of the stay - petitioner, having enjoyed the benefit of the order, cannot take a contradictory stand. If the petitioner was aggrieved by the formula provided by the Tribunal in the said order, the petitioner should have challenged the same - petition dismissed - decvided against petitioner.
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