2013 (5) TMI 377

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....Thus, the Appellate Authority has neither granted stay nor refused to grant stay. 2. In the meanwhile, the third respondent acting on the basis of a Circular dated 01.01.2013 Annexure C, issued Demand Notice dated 12.03.2013 Annexure D for recovery of the amounts, subject matter of three appeals. Hence this petition calling in question the Circular as well as the Demand Notice. 3. Learned counsel for the petitioner submits that even according to the Circular Annexure C, more appropriately at Sl. No.3 therein against the column with a nomenclature Directions regarding recovery, recovery is to be initiated 30 days after the filing of appeal if no stay is granted or after the disposal of stay petition in accordance with the conditions of sta....

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....is discernible is that recovery proceeding can be initiated 30 days after the filing of the appeal if and if only no stay is granted or after the disposal of stay petition in accordance with the conditions of stay, if any specified, whichever is earlier. Therefore, applying the same to the facts of this case, the three appeals languishing before the Appellate Authority without orders on the interlocutory applications for stay, in other words, there being no order passed by the Appellate Authority either directing stay or refusing stay, the third respondent fell in error in issuing the Demand Notice Annexure D, making reference to the Circular Annexure C for recovery, as directed by the Central Board of Excise and Customs, New Delhi. It is n....