Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 97 - BOMBAY HIGH COURTRecovery service tax - attaching the bank account - circular dated 1 January 2013 of the CBEC - Held that:- The law laid by the Court on the interpretation of the circular of the Central Board of Central Excise and Customs would bind all authorities who are subject to the jurisdiction of this Court. There was absolutely no reason or justification on the part of the appellate authority to keep the stay application pending and take recourse to coercive remedies under the law. Since the amount has now been withdrawn, we decline to accede to the request of the advocate of the Petitioner in the facts of this case that the Revenue should be directed to bring back the amount. Instead, consider it appropriate having regard to the ends of justice to direct that the appeal which has been filed by the Petitioner, shall be disposed of expeditiously by the Commissioner of Central Excise(Appeals) within a period of four weeks of the date on which an authenticated copy of this order is produced on the record. We,however, direct that henceforth the controlling authority shall issue a circular to all the authorities within his jurisdiction that the directions contained in the judgment of this Court in Larsen and Toubro Limited(2013 (2) TMI 188 - BOMBAY HIGH COURT) shall be duly observed.
|