Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 88 - RAJASTHAN HIGH COURTRecovery proceedings - Held that:- As from the documents annexed with the writ petition, it is clear that petitioner has preferred an appeal along with an application for stay-cum-for waiver of pre-deposit amount and the same is pending before the appellate authority Commissioner, Central Excise since 25th October, 2012. Thus the respondent department issuing a notice of recovery dated 15th January, 2013 to petitioner is wrong. The right of appeal is a valuable right. Therefore, it was the duty of the appellate authority to fix the stay application for hearing at an early date and till then no recovery should have been made by the respondent department as there is no fault on part of the petitioner - Parties are directed to appear before the appellate authority for hearing of stay application on 12th February, 2013.
|