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2013 (12) TMI 572 - AT - Central ExciseSuits pending from long time – Held that: Interim stay granted after a brief hearing - procedure laid down in Chapter XII of the Judicial Manual followed -Substantial time has been spent in identifying deserving cases & grant of relief of interim stay - this benefits neither the assessee nor the Revenue - Assessees continue to get notices and approach the Tribunal and officers continue to issue notices generating a lot of additional work for the Registry and the Bench adding thereby to the already grim pendency situation - If the time spent on such matters could be used to hear the listed stay applications, the Revenue can legitimately expect to gain from pre-deposit orders passed in cases where the assessees fail to make out prima facie case during such time. The circular and actions in pursuance thereof have mostly spoiled these chances of the Revenue - The cases falling within the exceptions, the field formations coming within the jurisdiction of the Tribunal shall not resort to any action as proposed in the Board’s Circular - where the Commissioner of Central Excise/Customs/Service Tax thinks that the assessee does not have a prima facie case & pre-deposit is to be ordered and where the Duty/Service Tax/CENVAT credit demanded is more than Rs. 1 crore, it will be open to the Commissioner concerned to file an application for out-of-turn hearing of the stay application filed by the assessee, certifying both the aspects - Such applications shall be listed to be considered within 30 days of filing.
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