Recovery of confirmed demand: directions permit recovery despite appeals unless a stay is granted, with specified timelines. The circular rescinds prior instructions and sets a uniform scheme for initiating recovery of confirmed excise demands by reference to appeal stage and stay status: recovery after statutory appeal periods when no appeal is filed; recovery on filing of appeals without stay in specified forums; recovery 30 days after filing where a stay application accompanies the appeal if no stay is granted or upon disposal of the stay petition in accordance with stay conditions; immediate recovery where appellate or court orders confirm demand and no stay operates. Prior contrary guidance is superseded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery of confirmed demand: directions permit recovery despite appeals unless a stay is granted, with specified timelines.
The circular rescinds prior instructions and sets a uniform scheme for initiating recovery of confirmed excise demands by reference to appeal stage and stay status: recovery after statutory appeal periods when no appeal is filed; recovery on filing of appeals without stay in specified forums; recovery 30 days after filing where a stay application accompanies the appeal if no stay is granted or upon disposal of the stay petition in accordance with stay conditions; immediate recovery where appellate or court orders confirm demand and no stay operates. Prior contrary guidance is superseded.
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