ANIKON RUBBERS Vs. COMMISSIONER OF CENTRAL EXCISE, COCHIN

JUDGEMENT

(1.) THE Tribunal, by Stay Order No. 272/2003, dated 3 -4 -2003 and Misc. Order No. 185/2003, dated 9 -5 -2003, directed the appellants to pre -deposit Rs. 50,000/ -. The same has been complied. Despite the Stay Order of the Tribunal, the Revenue has proceeded to recover the amounts by coercive methods. The learned Counsel submits that in terms of the Apex Court judgment rendered in the case of CC & CE, Ahmedabad v. Kumar Cotton Mills Pvt. Ltd. - 2005 (180) E.L.T. 434 (S.C.), the stay order is operative till the disposal of the appeal. He submits that the appeal has already been listed for final hearing on 8 -2 -2006. Therefore, the action of the department to recover the amount is indefensible.

(2.) HEARD learned SDR.

(3.) ON a careful consideration, we do not approve of the departments action in recovering the amounts when the stay order is in operation and also the action of the department is contravention of the Apex Court judgment cited supra by the learned Counsel. There shall be no recovery and all the actions taken for recovery including detention order shall be lifted forthwith. Appeal to come up for hearing on 8th February, 2006. Registry to issue this order forthwith. Misc. application allowed.