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2013 (10) TMI 632 - CESTAT KOLKATARecovery proceedings while stay application is pending for disposal - Non disposal of stay application - Held that:- delay in disposal of stay applications before this Tribunal, the Department is also equally responsible in as much as for the last one year, the Commissioner’s post has been lying vacant and also, the senior most AR (Additional Commissioner), posted in this Bench has been on training for last two months and no replacement has been provided. Besides, sufficient number of ARs has not been posted. The Department, accordingly, has been taking adjournments frequently. In these circumstances, initiation of recovery proceeding for not disposal of the stay applications before this Tribunal for no fault of the assesses, is unfair and unwarranted - department directed not to take coercive action against the Applicant.
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