https://www.taxtmi.com/caselaws?id=221906 The court held that Circular No. 967/01/2013-CX directing recovery proceedings against confirmed demands, including during pending appeals, lacked statutory sanction and was inconsistent with Chapter VIA of the Central Excise Act, 1944. Recovery directions penalizing delays not attributable to assessees were deemed unfair. The court invalidated the circular for situations with pending appeals and stay applications, directing no coercive recovery steps and expedited appeal processing. The court emphasized that appeal merits should be independently decided by relevant forums. en-us Fri, 01 Mar 2013 00:00:00 +0530 Thu, 10 Jul 2014 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221906 The court held that Circular No. 967/01/2013-CX directing recovery proceedings against confirmed demands, including during pending appeals, lacked statutory sanction and was inconsistent with Chapter VIA of the Central Excise Act, 1944. Recovery directions penalizing delays not attributable to assessees were deemed unfair. The court invalidated the circular for situations with pending appeals and stay applications, directing no coercive recovery steps and expedited appeal processing. The court emphasized that appeal merits should be independently decided by relevant forums. Case-Laws Central Excise Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221906