Recovery of Government dues during pendency of stay application

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..... y/Recovery of Government dues during Pendency of Stay/Dispensation of Prior Deposit Application - Regarding. I am directed to refer to Board's Circular No. 30/86-CX. 6, (F. No. 208/3/86-CX. 6), dated 26/08/1986, No. 80/88-CX. 6, (F. No. 208/31/88-CX. 6) dated 18-11-1988 and No. 7/90-CX. 6 (F. No. 208/107/89-CX. 6), dated 2-3-1990 on the above subject and to say that the matter has been further .....

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..... observed as under :- "It requires to be emphasised, in this connection that mere preferment of an appeal does not automatically operate as a stay of the decision under appeal and that till an application for stay is moved and granted by the appellate court, or in the alternative, the Court which rendered the decision is moved and grants an interim stay of the decision pending the preferment of .....

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..... p and for administrative convenience, a period of 3 months (one month for filing appeal and stay application and two more months for obtaining orders on the stay application) can be granted before taking coercive steps to recover the dues. If an assessee is genuinely interested, he need not take matter leisurely and wait for full three months for filing the appeal and stay application; he could ea .....

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