Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 93 - RAJASTHAN HIGH COURTCircular No.967/01/2013-CX dated 01.01.2013 – Recovery - The circular obligating the concerned authorities to initiate recovery proceedings on the expiry of period as mentioned therein so far as it relates to the situations where appeals with stay applications have been filed, but no stay had been granted and the stay applications had been kept pending for reasons not attributable in any manner whatsoever to the petitioners/assessees and resultantly, no interim relief had been granted, is non est – Held that:- recovery proceedings stayted - (i) In each case of the petitioners herein, the concerned Appellate Authority shall fix a date for hearing on the stay application/s immediately, if not already fixed and shall inform the concerned petitioner accordingly; (ii) The parties shall appear before the concerned Appellate Authority on the date so fixed for hearing on the stay application; (iii) The stay application shall be heard and disposed of at the earliest by the Appellate Authority, preferably within a period of six weeks from the date of hearing; (iv) The respondent-Department shall not adopt coercive recovery proceedings in relation to the amount in question until final disposal of the stay application/s by the concerned Appellate Authority – Decided in favor of Assessee.
|