2013 (4) TMI 97

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..... of the Petitioner is that though an appeal has been filed before the Commissioner of Central Excise (Appeals) against an order of adjudication and even the stay application was pending, the Revenue proceeded to recover the entire amount by attaching the bank account towards demand on account of service tax and penalty. This action was purportedly taken in pursuance of a circular dated 1 January 20 .....

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..... ault or the improper conduct of an assessee, recovery proceedings can well be initiated as explained in the earlier part of the judgment". 3. The law laid by the Court on the interpretation of the circular of the Central Board of Central Excise and Customs would bind all authorities who are subject to the jurisdiction of this Court. In this case, we are of the view that there was absolutely no re .....

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