Stay of recovery of duty but not the issue of show cause notice

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..... Subject : Central Excise - Whether show cause notices could be issued during the pendency of a stay order issued by a Court where the Court has only stayed the recovery of duty but not the issue of show cause notice - Clarification regarding. You may be aware that the Hon'ble Supreme Court, in the case of M/s. Gokal Patel Volkat Ltd. v. Collector of Central Excise, Belgaum, had ruled that whe .....

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..... terest of revenue. 5. The above guidelines may be brought to the notice of the lower field formations. Enclosure Additional Solicitor General of India's Office "In view of the decision in A. 1987 SC - 1161 - Gokal Patel's case, when it is seen that where the Court's order is only for stay of collection of duty, then if there is no stay of issue of show cause notice, a show cause notice can .....

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