TMI Blog2013 (10) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... adopting coercive methods by the Department under the guise of Circular dated 1-1-2013 - it is high time where the respondents are expected to adopt the procedure so that the grievance of such of the assessee is redressed and coercive methods could be deferred - The appellate authorities/CESTAT directed to hear and decide the stay application filed along with the appeal as early as possible and till then the Department should be restrained from adopting any coercive method for recovery in pursuant to the order from the assessee petitioners – Decided in favour of Petitioner. - D.B. Civil Writ Petition Nos. 2113, 2114, 2611, 3022, 3023, 3024, 3037 & 3038 of 2013 - - - Dated:- 4-3-2013 - Ajay Rastogi and Veerender Singh Siradhana, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibuted to the assessee petitioners and still if recovery is being permitted to be made in terms of the directives issued by the Department vide its Circular dated 11-1-2013 and the stay application remained pending on the file of the decision making authority it penalized the assessee for the situation over which the assessee has no control and such action in the guise of Circular dated 11-1-2013, would be treated to be arbitrary and violative of Art. 14 of the Constitution. 5. The Circular dated 1-1-2013 came to be examined by the Division Bench of High Court of Bombay in the bunch of petitions and that came to be decided vide judgment dated 1-2-2013 [2013 (288) E.L.T. 481 (Bom.)] and taking note of the fact situation, the Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute, during the course of the hearing, that in none of the present batch of cases, has there been any dilator tactic or improper conduct on the part of the petitioner-assessees as a result of which the applications for stay have remained pending. The stay applications shall be taken up for expeditious disposal, preferably within a period of eight weeks and in the meantime, no coercive steps for the recovery of the demand shall pursued. We accordingly dispose of the petitions in terms of the directions as aforesaid . 6. Here, in the present proceedings, the appeals have been preferred along with stay applications which are pending before the respective appellate authorities/CESTAT and the stay applications could have not been decided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition No. 1217/2013 disposed of such like petition vide order dated 30-1-2013 and taking note of the grievance of the assessee directed the concerned competent appellate authorities to hear and decide such stay application as early as possible within the time framework fixed by the Court and till pendency of stay application, the respondent Department remain restrained from taking any coercive action against the petitioner-assessee. 10. This Court is also of the view that if the remedy of appeal has been provided to the assessee with the application of interim relief in the form of stay application either u/s. 35F of the Central Excise Act or relevant provisions of the cognate Act, if any, and the appellate authorities if failed to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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