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 ..... bring your attention to the following circulars issued from time to time on the above issue and to state that it has been decided to rescind these circulars with immediate effect. Sl No Date Circular no and File number of CX-6 1 18-11-88 80/88 and 208/31/88 2 2-3-90 7/90 and 208/107/89 3 21-12-90 23/90 and 209/107/89 4 12-11-92 16/92 and 208/59/92 5 3-8-94 47/47/94 and 208/33/94 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner. Recovery to be initiated after expiry of statutory period of 90 days for filing appeal from the date of communication of order. 5 CESTAT Appeal filed without stay application against an Order in Original issued by the Commissioner. Recovery to be initiated on filing of such an appeal, without waiting for the statutory 90 days period to be exhausted. 6 CESTAT Appeal filed with a stay application against an Order in Original issued by the Commissioner. Recovery to be initiated 30 days after the filing of appeal, if no stay is granted or after the disposal of stay petition in accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 well known, mere filing of an Appeal does not operate as a stay or suspension of the Order appealed against . Accordingly, the above directions are hereby issued for initiating recovery of the confirmed demands. 4) Instructions in CBEC s Excise Manual of Supplementary instructions on the above subject or any other circular, instr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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