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Recovery of confirmed demands during the pendency of stay application

Central Excise - 1035/23/2016-CX - Dated:- 4-7-2016 - Circular No. 1035/23/2016-CX F. No. 208/36/2012-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi. dated the 4th July. 2016 To, The Principal Chief Commissioners! Chief Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners of Central Excise and Service Tax (All) The Principal Chief Commissioners! Chief Commissioners of Service Tax (All) The P .....

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1.01.2013 was examined by Hon'ble High Courts in situations where stay applications was pending before Commissioner (Appeals) or CESTAT. In this regard some of the important judgments are L&T vs. UOI [2013-TIOL-99-HC-CX) and Karnavati Club ltd. Vs UOl (SCA No. 2422/2013), wherein the Courts held that recovery could be made only in cases where delay in deciding the stay could be attributed to the conduct of the assessee. No appeal was filed against these judgments of the Hon'ble high .....

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osit. is a right conferred by the Statute and such right cannot be defeated on the basis of Circular... 3.2 SLP filed by the Department [SLP (Civil) 765/2014] against the judgment of Hon'ble High Court of Punjab and Haryana, has been dismissed by the Hon'ble Supreme Court, thus upholding the decision of the Hon'ble High Court. The relevant observation of the Hon'ble Supreme Court while dismissing the SLP, is reproduced below:- "In view of the judgment and order passed by thi .....

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cinded vide Circular No. 967/1/2013-CX dated 01.01.2013 shall continue to remain rescinded. 4.2 In cases where stay application is pending before Commissioner (Appeals) or CESTAT for periods prior to 06.08.2014, no recovery shall be made during the pendency of the stay application. 4.3 For subsequent period i.e. from 06.08.2014 onwards, instructions contained in Circular No. 984/08/2014-CX dated 16.09.2014 shall continue to be followed. Section 129E of the Customs Act. 1962 and Section 35F of th .....

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