Recovery of confirmed demands limited: no recovery during pending appellate stay; initiate only after sixty days if no higher stay. Recovery of confirmed duty demands is restricted while stay applications are pending before Commissioner (Appeals) or CESTAT for matters prior to 06.08.2014; for matters from 06.08.2014 onward, Circular No. 984/08/2014-CX applies pursuant to statutory amendments. The Board rescinds Circular No. 967/1/2013-CX. Where CESTAT or High Court confirms demand and a stay is pending before a higher forum, recovery may be initiated only after sixty days from the confirming order if no higher stay is in effect.
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 demands limited: no recovery during pending appellate stay; initiate only after sixty days if no higher stay.
Recovery of confirmed duty demands is restricted while stay applications are pending before Commissioner (Appeals) or CESTAT for matters prior to 06.08.2014; for matters from 06.08.2014 onward, Circular No. 984/08/2014-CX applies pursuant to statutory amendments. The Board rescinds Circular No. 967/1/2013-CX. Where CESTAT or High Court confirms demand and a stay is pending before a higher forum, recovery may be initiated only after sixty days from the confirming order if no higher stay is in effect.
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