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2014 (11) TMI 913 - HC - Central ExciseChallenge to recovery proceedings - Coercive measures of recovery - Held that:- At the outset, it needs to be stated that we have not gone into merits of the case of either side and our indulgence is restricted only in respect of the request of the petitioner seeking to recover the amount confirmed by the Commissioner (Appeals) pending the revision when revisional authority is yet to examine its request of stay of order sought to be executed. When admittedly, revisional authority is already approached by the petitioner challenging the order of Commissioner (Appeals) raising various grounds and when the said authority is unable to take up the request of stay of recovery pursuant to appellate orders in absence of any attempt on the part of the petitioner to thwart hearing of such application of stay as also proceeding with hearing of revision on merit, actions of respondent Nos. 2 and 3 warrant interference at this stage - Decided in favour of assessee.
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