IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.7877 of 2010 Date of decision: 3.5.2010 M/s Agro Dutch Industries Ltd. -----Petitioner. Vs. Union of India and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Surjeet Bhadu, Advocate for the petitioner. --- ORDER: 1. This petition seeks quashing of order dated 22.3.2010, Annexure P-6, passed by the Deputy Commissioner, Central Excise Division, Derabassi, allowing claim of refund of the petitioner but also directing that the amount will be appropriated against Government dues pending vide order dated 31.12.2008. 2. Contention raised on behalf of the petitioner is that in view of circular of board dated 2.6.1998, pending decision on stay application, coercive steps for recovery could not be taken, so as to render the stay application infructuous. It is submitted that the application for stay against the impugned demand was pending and is fixed for hearing on 17.5.2010 and in such circumstances, CWP No.7877 of 2010 by effecting recovery by way of adjustment, the stay application will be rendered infructuous. Reliance has been placed on judgment of Delhi High Court in N.G. Enterprises v. Commissioner of Customs (Appeals), New Delhi 2002(144) ELT 512. 3. Without expressing any opinion on merits, at this stage, we direct that order of adjustment will be operative subject to such order that may be passed in the stay application. 4. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE May 03, 2010 ( ALOK SINGH ) ashwani JUDGE 2