2013 (6) TMI 146

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....n behalf of Mr. V.K. Mathur ORDER With the consent of the learned counsel for the parties, the writ petition was heard and it is being disposed of finally. 2. The petitioner has preferred this writ petition with the following prayers:- (i)the impugned Circular No. 967/01/2013-CX dated 1/1/2013 (Annexure-5) may be quashed and set aside. (ii)it may be declared that the Central Board o....

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.... well as stay petition both are pending before the Appellate Authority and no date has been fixed by the Appellate Authority for hearing of the stay petition. He further submitted that the respondent department has issued a Circular dated 1st January, 2013 to the effect that recovery should be made from those assessee also where appeal is preferred but no interim stay order has been passed. In pur....

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....nsidered the submissions of the learned counsel for the parties and examined the impugned order and other documents available on record. 6. There is no dispute between the parties that order in original passed by Assessing Officer has been challenged by the petitioner in appeal along with the stay petition and Circular dated 1st January, 2013 (Annexure-5) has already been quashed by the coordin....