TMI Blog2013 (12) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be used to hear the listed stay applications, the Revenue can legitimately expect to gain from pre-deposit orders passed in cases where the assessees fail to make out prima facie case during such time. The circular and actions in pursuance thereof have mostly spoiled these chances of the Revenue - The cases falling within the exceptions, the field formations coming within the jurisdiction of the Tribunal shall not resort to any action as proposed in the Board’s Circular - where the Commissioner of Central Excise/Customs/Service Tax thinks that the assessee does not have a prima facie case & pre-deposit is to be ordered and where the Duty/Service Tax/CENVAT credit demanded is more than Rs. 1 crore, it will be open to the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing service receivers to pay dues to Government during the pendency of stay applications/stay extension applications. 4. Appreciating the difficulties of the assessees, this Bench has been granting ad interim stay after a brief hearing in deserving cases mentioned by the appellants or their authorized representatives/advocates/consultants following the procedure laid down in Chapter XII (Paragraphs 12.22 to 12.25) of the Judicial Manual. 5. We find that, even after nearly 3 months of issue of the circular, such mentions seeking intervention show no sign of abatement. For instance, on 27-3-2013, we spent one full hour on such cases only and only thereafter could take up listed matters. Substantial time has been spent in identifying deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) has rejected the appeal on the ground that the appeal was filed beyond the time limit (In such case, Hon ble Supreme Court has held that no condonation beyond what is allowed in statute can be granted vide Singh Enterprises v. C.C.E., Jamshedpur [2008 (221) E.L.T. 163 (S.C.)]). 7. Therefore we direct that, in the cases falling within the exceptions listed above, the field formations coming within the jurisdiction of this Bench of the Tribunal shall not resort to any action as proposed in the Board s Circular. We further direct that, where such action is proposed, the officer initiating action shall clearly indicate that he is satisfied that the assessee/person does not fall in any of the said exceptions. 8. In ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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