TMI Blog2009 (3) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... to stay its hands from recovering the outstanding dues – held that petitioner’s reliance on Circular No. 788/21/2004-CX is not correct - petition is accordingly rejected - 2642 of 2009 - - - Dated:- 24-3-2009 - D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mr. D.K. Trivedi for the Petitioners. Mr. Harin P. Raval for the Respondent. Mr. Darshan M. Parikh for Respondent. ORDER JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(g) of the Constitution of India. Pending hearing and final disposal of the present petition, Your Lordships may be pleased to stay the implementation, operation and execution of recovery action initiated by the Central Excise Authorities. Your Lordship may also be pleased to pass/issue an order in favour of the petitioner by ordering the Respondents to refrain from taking any action against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has initiated proceedings for recovery of outstanding dues vide communication dated 18.3.2009. Learned counsel for the petitioners submits that the petitioners are statutorily entitled to prefer an appeal before the Tribunal within a period of 90 days from the receipt of the appellate order and such an appeal shall be accompanied by an application seeking stay against the recovery. That til ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original made by Commissioner against whose order a direct appeal lies to the Tribunal. It is not possible to read a sentence of the Circular out of context as the petitioners desire. Even otherwise there is no question of interfering in recovery proceedings without entering into the merits of the controversy as the same would amount to determining the merits of the controversy even without goi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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