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of <h1>Court directs timely decision by Commissioner of Central Excise on appeal, halts coercive recovery. Importance of appellate authority's decision highlighted.</h1> The court directed the Commissioner of Central Excise (Appeals) to issue a decision within four weeks regarding the petitioner's appeal, prohibiting any ... Recovery proceedings - circular dated 1-1-2013 – Held that:- Following Bharat Hotels Ltd. vs. Union of India [2013 (5) TMI 654 - DELHI HIGH COURT] - till the decision is taken by the appellate authority, no coercive measure to recover the amount pursuant to the demand notice be taken – Decided in favour of Petitioner. Issues:1. Challenge to CBEC Circular/Letter2. Quashing of Recovery Letter and Detention OrderAnalysis:The petitioner sought relief through a writ of certiorari to quash the CBEC Circular/Letter and requested the quashing of the Recovery Letter and Detention Order. The counsel highlighted a similar case where the High Court of Delhi directed no coercive measures until the appellate authority's decision. It was mentioned that the petitioner had an appeal pending, with arguments heard and awaiting the pronouncement of the order. The court, without delving into the Circular's legality, directed the Commissioner of Central Excise (Appeals) to pronounce the order within four weeks. During this period, no coercive measures for recovery were to be taken based on the Recovery Letter and Detention Order. The judgment clarified that it did not decide on the petition's merits. Consequently, the writ petition was disposed of, along with any pending applications.
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