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2013 (10) TMI 1045 - RAJASTHAN HIGH COURTCoercion While Initiation of Recovery Proceedings – Validity of Circular dated 1-1-2013 – Held that:- Relying upon LARSEN & TOUBRO LTD & OTHERS V/s UNION OF INDIA AND OTHERS [2013 (2) TMI 188 - BOMBAY HIGH COURT] - If the remedy of appeal has been provided to the assessee with the application of interim relief in the form of stay application either u/s. 35F of the Central Excise Act or relevant provisions of the cognate Act, if any, and the appellate authorities if failed to decide the stay application only after affording opportunity of hearing to the parties - recovery proceedings could not be permitted to be initiated by adopting coercive methods by the Department under the guise of Circular dated 1-1-2013 - it is high time where the respondents are expected to adopt the procedure so that the grievance of such of the assessee is redressed and coercive methods could be deferred - The appellate authorities/CESTAT directed to hear and decide the stay application filed along with the appeal as early as possible and till then the Department should be restrained from adopting any coercive method for recovery in pursuant to the order from the assessee petitioners – Decided in favour of Petitioner.
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