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TMI BlogRecovery of confirmed demand during pendency of stay application- regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... e (All), (ii) The Chief Commissioner of Central Excise & Customs (All), (iii) The Chief Commissioner of Customs (All), (iv) Directors General (All) Madam/Sir, Subject - Recovery of confirmed demand during pendency of stay application- regarding I am directed to bring your attention to the following circulars issued from time to time on the above issue and to state that it has been decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) Appeal filed without stay application against a confirmatory order in original. Recovery to be initiated after such an appeal has been filed, without waiting for the statutory 60 days period to be exhausted. 3 Commissioner (Appeals) Appeal filed with a stay application against an order in original. Recovery to be initiated 30 days after the filing of appeal, if no stay is grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in accordance with the conditions of stay, if any, whichever is earlier. 7 NIL No appeal filed against an Order in Appeal issued by a Commissioner (Appeals) confirming the demand for the first time. Recovery to be initiated after expiry of statutory period of 90 days for filing appeal from the date of communication of order. 8 CESTAT Appeal filed without stay application against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely on the issue of order by the Tribunal or the High Court, if no stay is in operation. 3) It may be noted that a confirmed demand remains an order in operation till it is stayed. Mere preferment of appeal itself does not operate as a stay. Hon'ble Supreme Court in case of Collector of Customs, Bombay Vs Krishna Sales (P) Ltd [1993 (9) TMI 124 - SUPREME COURT OF INDIA] has observed that "As is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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