2006 (2) TMI 377

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....Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This matter, not figuring in today's cause list, is mentioned by the appellants' Counsel in the wake of coercive recovery proceedings taken by the jurisdictional Assistant Commissioner of Central Excise after the filing of the appeal and stay application. The appeal is against a demand of duty of over....

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....eir stay application for hearing at the earliest, but the latter could not act upon such request for want of Division Bench sitting. While so, the Assistant Commissioner issued a demand notice dated 16-2-2006 to the party directing them to pay the dues within 7 days and warning that, in the event of default, steps would be taken to realise the amounts in accordance with the provisions of the Custo....

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....ed in Circular No. 788/21/2004-CX, dated 25-5-2004, which is binding on the Assistant Commissioner. This circular deals with a factual situation like the one obtaining in the appellants' case. An appeal has been preferred to this Tribunal against the demand of duty and an application seeking stay of recovery is also pending. In such circumstances, the Assistant Commissioner should have honoured th....

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....assessee against an order of demand of duty. We have heard ld. SDR also. She requests for adjournment of this matter to tomorrow. It is also submitted that the party has not exhausted their administrative remedies against the Assistant Commissioner's demand notice. They ought to have approached the Commissioner and the Chief Commissioner successively. 3. In a situation of this nature, we a....