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2014 (3) TMI 969 - HC - Central ExciseStay Application - Held that:- If no stay order is granted within 30 days from the date of preferring the appeal, the recovery proceedings have to be initiated irrespective of pendency of the appeal or pendency of the application for stay. - there may be various situations and circumstances when the Tribunal or the appellate Authority is unable to dispose of the stay applications within 30 days, for which, the appellant might not be at fault. In such situation, if the aforesaid notification to the extent as above is allowed to be operative, and consequently, recovery proceedings is initiated pending disposal of the stay application by the Tribunal or appellate authority it will result in rendering the appeal and application being infructuous. Notification indirectly interferes with the administration of justice holding out a threat to recover if stay application is kept pending for hearing beyond 30 days. The notification has been issued aiming at to put pressure indirectly upon appellate authority or Tribunal as the case may be, though the same are not binding upon appellate fora. A provision of this nature will work as arbitrary instrument against assessee litigants who are bona fide one. We cannot overlook the fact that some unscrupulous litigants may take advantage of the pendency of the stay application, so much so, the Revenue cannot proceed against them for a long time. Therefore, some balance should be struck so that both the parties will not be prejudiced - Decided in favour of assessee.
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