9911796707
TMI Blog2013 (10) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... . & C.) issuing certain directives to the concerned authorities for initiation of recovery proceedings against confirm demand while the proceedings remained pending before the appellate authorities in supersession of such circulars issued in this regard by the Department from time-to-time for its implementation with immediate effect. 3. The assessees are basically aggrieved by the stipulation which has now been brought into force and the effect of which is that although the stay application has been filed along with the appeal is pending before the competent appellate authorities/CESTAT, recovery of such demand shall be proceeded on the expiry of stipulated period, however, in certain cases immediately. 4. The contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of recovery proceedings thirty days after the filing of an appeal, if no stay is granted, cannot be applied to an assessee who has filed an application for stay, which has remained pending for more that a reasonable period, for reasons having a bearing on the default or the improper conduct of an assessee, recovery proceedings can well be initiated as explained in the earlier part of the judgment. 18. In the lead writ Petition, the hearing of the application for stay has been adjourned for administrative reasons not bearing upon the conduct of the assessee and the application is now listed on 5 February 2013. In the circumstances, we see no reason or justification for the initiation of recovery proceedings despit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been fixed for hearing as the matter has been aggravated because the recovery of the amount is being effected by taking coercive measures pursuant to Circular of the Department dated 1-1-2013, however, the petitioner desired that its appeal/application for exemption of stay application until heard and disposed of, during the said interim period, the respondents at least should be restrained from taking coercive steps against them. 8. Apart from what has been observed by the High Court of Bombay in the judgment referred to supra, this Court also finds substance in the submission made that the Central Excise & Customs Act and other cognate acts provide a mechanism of filing statutory appeal along with stay application before the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that the grievance of such of the assessee is redressed and coercive methods could be deferred while such application for exemption from the condition of pre-deposit is disposed of, at the same time, if such application remained pending for indefinite period that would also affect the rights of the revenue as well which at one stage has been examined by the concerned assessing authority after affording opportunity to the assessee. However, it is not the case of the respondent that either of the petitioner assessee has adopted any dilatory tactics or improper conduct as a result of which the stay application remained pending. 11. Taking note of such circumstances, this Court is of the view that direction is required to be issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
