TMI Blog2015 (7) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... insofar relating to the situation where the stay applications remain pending in the appellate fora, it sounds rather strange that the concerned Assistant Commissioner, Central Excise Division, Udaipur has at all chosen to issue the questioned notice on the basis of the same Circular. Prima facie, the aforesaid demand notice dated 12-9-2013 (Annex. ‘F’) as also the communication dated 3/7-10-2013 (Annex. ‘J’) are of a show of total disrespect to and defiance of the order passed by this Court. The order passed by this Court on 1-3-2013, both in its letter as also in its spirit, leaves nothing to doubt or guess that this Court has pronounced the impugned Circular dated 1-1-2013 non est in relation to the situation as obtaining in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Original No. 47/2012/ST/JPR-II, dated 23-11-2012. Then, by the communication dated 3/7-10-2013, the representation made by the petitioner has been rejected. 2. It is submitted that the appeal bearing No. ST/55918/ 2013-CU(DB) along with Stay Application No. ST/STAY/56256/2013 has been filed by the petitioner-assessee before the CESTAT on 20-2-2013; and the matter was listed on several dates before the CESTAT but got adjourned for one reason or the other though always attended at by or on behalf of the petitioner-assessee. 3. It is submitted that the impugned demand notice has been issued essentially with reference to the Circular No. 967/01/2013-CX, dated 1-1-2013 although the said Circular has already been declared non est by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees in any manner. In the order dated 1-3-2013 passed in Manglam Cement Ltd. (supra), this Court observed, held and directed as under :- In the wake of the above, we hold that the impugned circular dated 1-1-2013 obligating the concerned authorities to initiate recovery proceedings on the expiry of period as mentioned therein so far as it relates to the situations where appeals with stay applications have been filed, but no stay had been granted and the stay applications had been kept pending fop reasons not attributable in any manner whatsoever to the petitioners/assessees and resultantly, no interim relief had been granted, is non est. Consequently, no coercive steps for the Recovery of the demands vis-a-vis such petitioners wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgment and order dated 1-3-2013 for the needful. The stay application also stands disposed of. 7. With the legal position having been concluded by this Court more than 8 months back; and in no uncertain terms, this Court having pronounced the Circular in question non est insofar relating to the situation where the stay applications remain pending in the appellate fora, it sounds rather strange that the concerned Assistant Commissioner, Central Excise Division, Udaipur has at all chosen to issue the questioned notice on the basis of the same Circular ! 8. It is moreover astonishing that the Additional Commissioner (Recovery), Central Excise Commissionerate, Jaipur-II has rejected the representation made by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Division, Udaipur and the Additional Commissioner (Recovery), Central Excise Commissionerate, Jaipur-II to show cause as to why the proceedings for having committed contempt of the order of this Court dated 1-3-2013 as passed in DBCWP No. 1891/2013 be not initiated. 12. In view of the above, this writ petition is admitted for hearing. Notices be issued to the respondents. Notices of the stay application be also issued. 13. In the meanwhile and until further orders, operation, effect and execution of the impugned demand notice dated 12-9-2013 (Annex. F ) as also the communication dated 3/7-10-2013 (Annex. J ) shall remain stayed. 14. To put the things straight, it is made clear that the attachment of Bank Account of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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