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TMI Blog2013 (8) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... onveyed to the concerned authorities that proceedings for the recovery shall be initiated for the confirmed demand in terms of the guidelines given in the chart prescribed under para 2 of the said communication. Presently, we are concerned with the cases where appeals have been filed with a stay application against the order-in-original and all the petitioners' contention is that since the Bench is not constituted because of the vacancy, neither the petitioners' appeals nor the stay petitions can be considered by the Tribunal or the appellate authority. In view of the Communication dated 1-1-2013, only the demand notices have been issued to the petitioners directing them to make payment of the arrears amount immediately, obviously, of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Ultratech Cement Ltd. v. Union of India and Others; the order of a Division Bench of Madras High Court, dated 18th January, 2013, delivered in the case of Bonfiglioli Trnasmission Pvt. Ltd. v. The Commissioner of Central Excise, Chennai and Others; the order of a Division Bench of Bombay High Court, dated 17th January, 2013, delivered in the case of Uhde India Private Limited v. Union of India and Others and the order of a Division Bench of Rajasthan High Court, dated 21st January, 2013, delivered in the case of RSWM Ltd. v. Union of India and Others [2013 (288) E.L.T. 511 (Raj.)]. In all these cases, the recovery proceedings have been stayed upon finding that the concerned Bench is not constituted so as to hear the appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed for hearing of the revision petition, even then, it is the duty of the revisional court to manage its own affairs and cannot say that because the assessee did not ask for the hearing of the revision petition or the application for grant of interim relief, therefore, they were not under obligation to fix a date for hearing the revision or the application for grant of interim relief. Once date is fixed and applicant will not appear then only revisional authority may pass appropriate order but revisional authority cannot wait for moving of any application for listing the revision for any order. If this attitude is correct, then in that situation, the revision petition preferred by the revisionist may not be decided for decades because o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acie, we were of the considered opinion that whenever there is a confirmed demand, that is required to be paid, but at the same time, simply a demand is created by original order, that is not the final order in a case when it has been challenged in the appeal and every litigant/assessee has a right to pray for the interim relief in addition to prayer for quashing the demand. We were also of the considered opinion that during pendency of litigation, it cannot be presumed that any interim order, if it is passed, then that order is against the Revenue without any reason and on that account, it cannot be declared that the appellate authority or Courts have stayed the recovery of the State or Union's revenue. In that situation, the fact situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning business of importance. 6. Prima facie, we are of the considered opinion that Circular dated 1-1-2013 is incomplete in the sense that unless there is complete mechanism for hearing the stay petitions before period of 30 days, how the Circular dated 1-1-2013 can be given effect to which will tantamount to denial of the legal right to the appellants for, obtaining stay because of the fault in the machinery and mechanism for consideration of the appeals and the stay petitions resulting into attachment of bank accounts etc. of running business concerns, affecting it to the extent of financial crisis. 7. In view of the above reasons, we are issuing notice to the Union of India, Ministry of Finance (respondent nos. 1 and 2) and we direct t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f interim order is there, no interim order can be obtained by the assessee-petitioners and in the light of the orders referred above, the respondents are restrained from recovering any amount under challenge in the appeal.
9. We are making it clear that this order will be effective till the petitioners' applications, at least, for interim relief, if the appeal itself cannot be decided, are decided by the appellate authority/Tribunal.
10. Since learned counsel for the respondent nos. 3 and 4 are present, there is no need to issue notice to respondent nos. 3 and 4.
11. A copy of these petitions may be given to learned ASGI, appearing for respondent nos. 1 and 2.
12. List these matters on 26-2-2013. X X X X Extracts X X X X X X X X Extracts X X X X
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