TMI Blog2000 (5) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the respondent No. 2 on 14th January, 2000 seeking clearance of certain goods. On 20th January, 2000 goods were cleared on provisional assessment basis against payment of Customs duty on furnishing of a bank guarantee of Rs. 1,91,568/-. On 3rd February, 2000 two more Bills of Entry Nos. 314434 and 314435 were filed. On 14th February, 2000 as in the earlier case, goods were cleared on provisional assessment basis on furnishing of bank guarantees of a total sum of Rs. 12,85,322/- (Rs. 6,94,232/- + Rs. 5,91,090). Show cause notice was issued in respect of the said three bills of entry by the respondent No. 2 on 22nd March, 2000. On 24th March, 2000, petitioner sought time for inspection of documents etc. On 31st March, 2000 respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) be taken — Regarding. On the question of recovery of1. dues during pendency of stay application before the Commissioner (Appeals), the matter was examined by the Board and necessary instructions were issued vide Circular No. 23/90-CX.6, dated 12-12-1990 issued from F. No. 209/107/89-CX.6 and Circular No. 16/92-CX.6 dated 12-11-1992 issued from F. No. 208/59/92-CX.6. According to these instructions, Central Excise officers were to allow a period of three months from the date of decision for payment of dues adjudicated before resorting to coercive measure to recover such dues. However, if the stay application is rejected by the Commissioner (Appeals) even before the lapse of time of three months, recovery proceedings shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Collector of Central Excise, Bombay v. Jayant Dalal Private Ltd. [1996 (88) E.L.T. 638], Ranadey Micronutrients v. Collector of Central Excise [1996 (87) E.L.T. 19], Poulose and Mathen v. Collector of Central Excise [1997 (90) E.L.T. 264], British Machinery Supplies Co. v. Union of India [1996 (86) E.L.T. 449]. Of course the appellate authority is also not bound by the interpretation given by the Board but the Assessing Officer cannot take a view contrary to the Board's interpretation." 6.Above being the position action of respondent No. 2 seeking enforcement of the bank guarantees cannot be sustained. Till disposal of the stay application, the bank guarantees shall continue to be operative. However, the disposal of the stay applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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