Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 1 - KARNATAKA HIGH COURTRecovery - Irregular availment of CENVAT Credit of Service Tax - demand notice calling upon the petitioner to deposit the amount together with penalty within 10 days during the pendency of the appeal - Held that:- As decided in Larsen and Toubro vs. Union of India and Others [2013 (2) TMI 188 - BOMBAY HIGH COURT] the provisions contained in the impugned circular dated 1 January 2013 mandating the initiation of recovery proceedings thirty days after the filing of an appeal, if no stay is granted, cannot be applied to an assessee who has filed an application for stay, which has remained pending for reasons beyond the control of the assessee. Thus this petition allowed as demand notice directed to be kept in abeyance until such time the appellate authority passes an order on the interlocutory application filed by the petitioner in the appeal
|