https://www.taxtmi.com/caselaws?id=221905 The court held that the Circular dated 01.01.2013, mandating recovery proceedings if no stay was granted within 30 days, was illegal as it infringed on the statutory right of appeal and consideration of waiver applications. Recovery proceedings cannot commence until the waiver application is decided, provided there is no delay by the assessee. Additionally, the court read down the provision in sub-section (2A) of Section 35C, stating that the stay order shall stand vacated after 180 days, to allow the Revenue to seek vacation of stay only if the delay is caused by the assessee, preventing undue burden on the assessee for delays beyond their control. en-us Tue, 26 Feb 2013 00:00:00 +0530 Thu, 10 Jul 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221905 The court held that the Circular dated 01.01.2013, mandating recovery proceedings if no stay was granted within 30 days, was illegal as it infringed on the statutory right of appeal and consideration of waiver applications. Recovery proceedings cannot commence until the waiver application is decided, provided there is no delay by the assessee. Additionally, the court read down the provision in sub-section (2A) of Section 35C, stating that the stay order shall stand vacated after 180 days, to allow the Revenue to seek vacation of stay only if the delay is caused by the assessee, preventing undue burden on the assessee for delays beyond their control. Case-Laws Central Excise Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221905