Stay orders on appeals: coercive recovery postponed until expiry of prescribed statutory periods or disposal. Coercive recovery of excise arrears is permitted after set intervals when no stay accompanies a first-stage appeal-shorter where appeals lie to Commissioner (Appeals), longer where appeals lie directly to the Tribunal. Conditional stay orders permitting recovery if conditions are not met allow immediate recovery after the time for compliance lapses. For stay petitions before the Tribunal, field officers must refrain from coercive action until the Tribunal's prescribed disposal period expires or the stay is disposed of, and these instructions apply only to stay applications filed with first-stage appeals against Orders-in-Original of Commissioners.
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.
Stay orders on appeals: coercive recovery postponed until expiry of prescribed statutory periods or disposal.
Coercive recovery of excise arrears is permitted after set intervals when no stay accompanies a first-stage appeal-shorter where appeals lie to Commissioner (Appeals), longer where appeals lie directly to the Tribunal. Conditional stay orders permitting recovery if conditions are not met allow immediate recovery after the time for compliance lapses. For stay petitions before the Tribunal, field officers must refrain from coercive action until the Tribunal's prescribed disposal period expires or the stay is disposed of, and these instructions apply only to stay applications filed with first-stage appeals against Orders-in-Original of Commissioners.
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