JUDGMENT : Heard learned senior counsel for the petitioner and learned counsel for the CGST. 2. This application has been filed with a prayer for issuance of a direction upon the respondents to stay the initiation of recovery proceeding under Section 87 of the Finance Act, in light of the Department’s Circular dated 16.9.2014, wherein it is mentioned that no coercive measures for the recovery of the balance amount, i.e., an amount in access of 7.5% or 10% deposited in terms of Section 35 (F) of the Central Excise Act, 1994 or Section 129 (E) of the Custom Act, shall be taken during the pendency of the appeal. 3. It is admitted position that against the order passed by the Additional Commissioner Central Excise & Service Tax Department, Dhanbad, the appeal was filed by the petitioner before the Appellate Authority, which dismissed the appeal of the petitioner, and thereafter the petitioner has preferred the appeal before the Customs, Excise & Service Tax Appellate Tribunal, Kolkata, which is pending. The petitioner has also deposited 10% of the amount as assessed, before the Appellate Tribunal. 4. In the counter affidavit filed on behalf the Revenue, the notice issued under Section 87 of the Finance Act, has been brought on record, and it is stated that the department shall not proceed further after the initial action of issuing notice under Section 87 of the Finance Act, once it was known that the assesse had moved for appeal before the Commissioner (Appeals). 5. In view of the specific statement made in the counter affidavit filed by the Revenue, this writ application itself becomes infructuous. 6. In any view of the matter, the reliefs prayed for by the petitioner can be made by the petitioner before the Customs, Excise & Service Tax Appellate Tribunal, Kolkata, where the appeal of the petitioner is admittedly pending. 7. This application is accordingly, disposed of, with the observation as above.