ORDER
S.L. Peeran, Member (J)
1. The appellants have filed this misc. application seeking extension of the Stay Order No. 1085/2004, dated 21-10-2004 . It is the submission of the learned Counsel that the matter has been listed for final hearing. It is on board for hearing. In the meanwhile, the Revenue has proceeded to recover the amount, which is not justified 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.).
2. Heard learned SDR.
3. On a careful consideration, it is seen that the Bench has given the appellants full waiver and has stayed the recovery. In terms of the Apex Court judgment, Revenue should not adopt any method to recover the amounts when the Tribunal has granted stay of the operation. The appeal was also listed for final hearing. It is unfortunate that the Revenue is proceeding to recover the amount in all matters where there is a stay in operation or when the parties have complied with the Stay Order. The Commissioner shall not proceed to recover the amounts, as the matter is listed for final hearing. The misc. application is allowed. Matter to come up for final hearing on 27th January, 2006. Registry to issue this order expeditiously.
(Pronounced and dictated in open Court)