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2013 (4) TMI 250 - HC - Central ExciseRecovery proceedings - Circular No.967/01/2013-CX, dated 1.1.2013 - Correct time limit for initiating recovery proceedings - Held that:- The Court after considering the various circulars issued from time to time and the present circular/instruction, which is more in the nature of a guidance to the department authorities insofar as the recovery is concerned, is of the firm opinion that the said circular/instruction should not be taken as a mandate to initiate recovery proceedings automatically after expiry of the period specified - The circular/instruction is accordingly clarified to state that while there is a power to initiate recovery proceedings on an erring assessee, the department should refrain from taking coercive steps if due diligence is shown by the assessee in prosecuting the appeal and the stay/waiver application. In all these cases, it is shown that appeals are pending before the Tribunal, it has been functioning without full complement of members and, therefore, the petitioners were not able to list their cases on board and seek interim orders. The situation is beyond the control of the writ petitioners/assessees and they were not responsible for the delay in prosecuting the matter.Insofar as the Commissioner (Appeals) is concerned, it is to be noticed and it is fairly conceded by the learned Standing Counsel for the respondents that large number of appeals and stay petitions are pending and dates have been given. Therefore, the petitioners are not at fault - In no case there is a breach alleged on the part of the petitioners herein -The time limit specified in the circular/instruction insofar as it relates to appeals filed along with stay/waiver application is concerned should be interpreted in such a manner that it should not cause hardship to the genuine assessee In such situation, the Court has no hesitation to hold that the respondent/department should refrain from proceeding further in the recovery proceedings pending disposal of the stay/waiver application before the Commissioner (Appeals) or the Tribunal, as the case may be - However, with a rider that each one of the petitioners shall inform the respondent/department the stage of the pending applications for stay/waiver from time to time, preferably every month, if there is an inordinate delay. The authorities are directed to take up the waiver/stay applications at an early date and dispose of the same preferably within eight weeks from the date of receipt of a copy of this order, if not already disposed of. Till the disposal of the stay/waiver applications as indicated above, the respondent/department shall not take coercive steps for recovery - All these writ petitions are disposed of in the above terms - No costs - Consequently, the connected miscellaneous petitions are closed.
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