https://www.taxtmi.com/caselaws?id=234037 The court upheld the authority of the Central Board of Excise and Customs (C.B.E. & C.) to issue recovery guidelines under Rule 31 of the Central Excise Rules, 2002. It ruled that recovery proceedings should consider delays not attributable to the assessee and allowed reasonable time for seeking protection from appellate forums. Recovery notices were quashed where appeals and stay applications were pending without delay caused by the assessee. The court emphasized the importance of expediting stay application disposals for a balanced approach between revenue interests and assessees, directing uniform implementation by Chief Commissioners. en-us Mon, 11 Mar 2013 00:00:00 +0530 Mon, 27 May 2013 07:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234037 The court upheld the authority of the Central Board of Excise and Customs (C.B.E. & C.) to issue recovery guidelines under Rule 31 of the Central Excise Rules, 2002. It ruled that recovery proceedings should consider delays not attributable to the assessee and allowed reasonable time for seeking protection from appellate forums. Recovery notices were quashed where appeals and stay applications were pending without delay caused by the assessee. The court emphasized the importance of expediting stay application disposals for a balanced approach between revenue interests and assessees, directing uniform implementation by Chief Commissioners. Case-Laws Central Excise Mon, 11 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234037